GST Late fee being observed in September return is actually a carry forward of late fee of the return filed for the month of August.

Any late fee left unpaid from previous tax period will be carried forward to next tax period . The calculation is done as under:

(Day of filing of previous month’s return  minus day of submission of previous Month’s return ) x 2  Tax Head : CGST & SGST) x 100.

For example: Return for the month of August was submitted on 22nd Sept but filed on 26th Sept. In this case the system has worked out the late fee of Rs. 400/- (2 X 200/-) upto the date of submission. This late fee of Rs. 400/- is populated to table 6.1 of GSTR-3B for payment.

At the time of setting off the liability, payment of Rs. 400/- only will be accounted for.

GST Late FeeSuppose, the tax payer does not file return on 22nd September (the day of submission) but comes to file the return on 26th September. Since, the return is filed on 26th September, the tax payer is liable to pay late fee for 6 days (26th September – 20th September) but the taxpayer has paid late fee along with return for two days only i.e. the difference between the due date of filing and the date of submission.

Thus, the tax payer is liable to pay a late fee for Six days (26-20)but he has paid late fee for two days only.

Therefore, the late fee of remaining four days (26-22) will be carried forward to the next month’s return i.e. September 2017

More Under Goods and Services Tax

65 Comments

  1. Deepak Sah says:

    I demand to govt. please withdraw late fee either reduce the late fee amount, because many people unaware to file return, basically small business man. please note if i have get noting then how i will pay, so think about us, we play important role in GDP, if possible please waive off for FY 19-20, because i have pay more then Rs.11000/- as late fee

  2. Kashmeri says:

    In a recent speech by our PM Modi said that all village people are happy with the implementation of GST regime. But dear PM for your kind information i would like to inform you that no one is happy with GST because of the huge amount of int./late fees charged. One more thing hw come you charged such huge amt of fees in NIL Returns…these people with nil returns have no work no money to run their home then how is it possible to pay that fees. Today a person came to my office to file his return. He already get registered for Gst by someone else. He is from rural place and have no knowledge about it. He came today and since its already late i quickly filed his return. He is having NIL return from July to September. After submitting when i tried to filed ..it was showing a hige amount of interest/penalty ..nd he was like crying when i told him about it. First of all India is not like Australia….please dear govt. spare these people from huge gst Late fees or interest whatever.

  3. VIKRANT BHARDWAJ says:

    IT’S VERY BAD IN INDIA LAWS ARE IMPLEMENTED BY PENALTIES AND PUNISHMENTS HENCE PEOPLE WILL TRY TO FAD UP AND DOES NOT WANT TO IMPLEMENTED BY FORCEFULLY. THERE ARE SO MANY EXAMPLES WHENEVER MONOPOLY WILL OCCURS IT WILL THORN OUT BY THE PEOPLE IN ANY STAGE PEOPLE WILL NOT HAPPY ACCEPT THE LAW. THEN WHAT IS THE PURPOSE OF GST LAW. A LAW THAT CAN EASE TO PEOPLE NOT HARD TO PEOPLE.

  4. Pramod Goswami says:

    This is not good. This only Loot Govt works for welfare of the People not for the Harassment. This govt. Works like a business man i.e. a monopolist businessman not hear anyone’s problem.

  5. vsn murthy says:

    the government may give some relaxation imposing late filing penalties. Since most of the tax payers are not familiar with the GST act and also there are frequent changes in this act. In view of the above, the late filing penalities may be differed upto 31, st March 2018.

  6. AMIT BATRA says:

    DEAR ALL
    I WANT TO KNOW THAT THE OUR GOVERMANT ALSO PAY LATE REFUND FES TO EXPORTER .THERE REFUND HAS BBEN ALLREADY LATE . THERE IS ANY RESPOINSIBILTY OF OUR GOVERMENT OR ANY LOW IN GST ,

  7. GAURAV KUMAR GUPTA says:

    Late fees of 200.00 per date is just like a hitler’s order, against which, there is not any way to appeal. Fees is very much and it is very much excessive for those taxpayer,who has turnover of a very little/NIL amount.
    it should be taken back immidiaitly

  8. ashish says:

    I am a New Seller Started online . 7 months ago i started business. On filiing GST i found due to technical issue my Login Dashboard showing me as composition payer. after raising so many tickets somehow dashboard changed to Regular payer now last weeks i filed July returns but my Input was more because i am a new seller and i file for july every thing ok for july. Now today When i try to File for august a CA who is a friend of mine told me that my input was more i don’t need to pay tax but because i didn’t flle on time a tolal of RS 6000 late fees showing , now ye kya bakchodi hai , pehle to technical issue ki wajah se mein file ni kar paya time pe and ab jab file kar raha huun to mujhse time pe file na karne ka paisa liya ja raha hai , ye kya bakchodi hai modi ji ko koi puche jab mera tax hi ni banta Input zyada hai august , september ka mera nya dealer huun , ye kis tarah ki loot macha rakhi hai ,,

  9. SREELAL V T says:

    Imposing of late fee on 3b has just made the govt bandits. As the the GST website is not behaving properly we have a huge technical difficulty on one side and a numerous due dates and returns to file on other side. the govts attitude is no longer acceptable. they are robbing us while we are trying to cooperate and get along with new system in the country. we dont even has access to an assessing officer.the act says an assessing officer has the power to wave of any penalty imposed if he is convinced that the circumstance is excusable.
    Today the association of accountants of kerala has decided to approach court against this robbery of the state.

  10. venkateshwara says:

    GST LAW is new law to india , indian business man are depend on auditors and C A s ,for doing returns and uploading pur/sale documents . auditors / C A S are depend on GST portal .But GST portal Not working at proper way. So delay in filing, late fee depend upon late filing .So auditors / C A s are not working cereiously .

  11. Nagaraj Pawaar says:

    Blocking the return filing process with out paying of late fee is very rude we peoples are not able to convince the clients to pay the late fee and on the same time we are unable to process the September months returns.

  12. Lipika Patra says:

    Don’t harash the life of common people, professionals. Take right steps as soon as possible regarding GST penalties otherwise u wouldn’t think about the next election…

  13. mukthar ahmed says:

    govt is dump,blind not responding to the difficulties faced by common man. Heaven will not fall if GSTR-3B revised option is given’

  14. Rajesh Vidhyan says:

    I started a business in july and made no profit so far. When I log in an check the portal, I see a late fee for 5,800… What the hell is this? I dont know how to fill and no email as a reminder? How can I pay this amount without any business being started?

  15. divya says:

    Diwali main logo ka Diwaliya na nikalo Modi Sarkar Every one should come forward to this matter and fight against levy of late fee. late fee is high harassment action for both professionals and tax payers.

  16. Divya says:

    Even I agree with all the comment posted herein relating to Late fees imposed on GSTR 3B was submitted and not filed. We have any how satisfied the dealer to pay late fee imposed as per their form submitted but not filed i.e. say for 2 3 or 4 days. Rs 400, 600, 800. As we, professional came in awareness for the late fee is been leived we have any how satisfied our dealer to pay and know while filing september GSTR 3B more penalty are raised. So do you Govt. think is this right on professionals and dealers now the penalty is raised who is going to bear Bhaad main jao tum saab GST Law, GST Govt. Authorities and software banane walo public ko tum logo nain lot liya hai. Trust bhi nahin raha tum logo par. Tum logo ko yeh penalty hatani hi padegi.

  17. Appireddy, guntur says:

    Late fee should not be charged till 31-3-2018. Reverse charge should be done away permanently since in any case gross tax wiil be paid.Number of monthly returns should be reduced to one gstr 3 only. The rates seems to have been determined based on excise and vat. But there was no excise where t.o. is less than 1.5 crores. This is effecting small units. Shampoo is charged at 28%and soaps at 18%. These are used by all rich and poor. The rates should be reduced to 12%. All ayurvedic, unani and sidda products should be taxed at 5%. There is very negative impact. It is necessary to have a relook andmake gst assessee friendly

  18. N.Perumal says:

    Right Act (GST) but with wrong team. The total filing mechanism is wrong and the GST council member doesn’t think about the unorganized and small traders. It’s really a punishment to the small traders for doing a business in India. The small traders are back bone to the Indian economy hence their interest should be protected always otherwise the impact will be like anything.

    1. Satheesh Kumar N.K,Kottayam says:

      What is GST? It is very cruel.I am from Kerala here have many GST Help Desk But not use, I have no idea for clear my doubt about GST. I think GST is only for charge penalty on poor peoples, Tax practitioners. It is very shame ….

  19. devaraj e says:

    levy of late fee is high harassment action for both professionals and tax payers. even software is not working in full fledged one , then how can the government levy the late fee? it should be waived immediately.

  20. VIMLESH DOSHI says:

    Professional Body or Oraganitization of traders should file PIL for this draconian provisions of Late Fee being charged for July to Sept. even it was assured by FM for not levy the same till Dec. Is there any meaning of Statements given by FM?

    1. Neetu says:

      Even our FM doesn’t know clearly what is GST..and its pros and cons.Otherwise he would not had done this.
      Instead of imposing the late fee, if he would have credited Rs.100 per day for the business people who have filed the return on time, this would have motivated the people. and of course after solving problems in GST website.

  21. K V RAO says:

    Government (GST Council or GSTIN) has rectify and simplify the portal errors and returns procedures etc. and also permit the filing of the returns of July, August and Sept 2017 GSTR1,1A 2,2A & GSTR3B without any late fee . because the govt. has says there is no penalties and late fee are not impose up to December 2017
    some body (GST Council Members, govt. officials) says in there is no penalties and late fee etc. but PENALTIES ARE GENERATED IN RETURNS
    please rectify the problems. otherwise govt. will lost of lot of.

  22. mahendra says:

    FM imposed late fee, Stupidly stars with ground work. implemented website like stupid really getting hungry, because of FM Mr. Modi getting bad name. such a big website given to right team to implement. we need protect on late fee.

  23. AMARDEEP SINGH says:

    on 20.09.2017 data was submitted and freeze , return was not filed due to server problem , why tax payer was punished for that ??????? . only for to generate revenue ?????

    1. harendra khira says:

      no and never given breath to you government person official deaf and dumb and also mindless officer there
      and even mindless software engineer too there so forget it against the deaf dumb officer and politician of recent raj on us.

  24. Vishal Ratan Agarwal says:

    Why there is no protest for waving late fees of August.Govt says July and August no penalty.but alongwith late fees it’s demand is standing in September 3b… professional doing work on good faith but now he becomes defaulter Today… wakeup guy’s be united!

  25. Gk Basu says:

    GST is a huge reform – so perfection is time taking. Correction of error is to be simplified. Then all will come forward themselves.

    If assessees are scared of penal actions they will depend on professionals, which will delay and discourage compliance – resulting in corruption.

  26. Gk Basu says:

    Mr Jaitly, FM shd review the implementation of GST every week taking inputs from Ground level and Trade and not from his so called bureaucrats.
    We welcome the change , but Govt shd be customar friendly.

  27. Jadunath Rout says:

    Filing GST return is like imposing compulsion on Traders to Commit mistakes & pay Penalties. Cumbersome officials involved in designing such GST return software should visualize the ability(Qualification & technical know how) of businessmen to handle this hazardous software. No way Neither GST nor Return justify One Country One Tax & Tax Simplified.

  28. Srinivas Inaganti says:

    Dear Friends, we all know the fact that, What this govt is doing utterly wrong and will lead to collapse of fiscal policy of the nation. Leave about what ever is happening in later days but current situation is there is lot of pressure on professionals, But, surprising and disappointing matter is why either our professional bodies or association or so silent without filing a single case or protest against these unjust acts?

  29. SURESH says:

    The Implementation of a Law means Guide peopel and bring them up to the level to prepare for it.
    But the current action from government in GST implementation feels very Cruel. Especially Accountant People and Business Owners very much fed up with this sudden process by GOI .

  30. Hari C says:

    GST OR insanity… Rather than simplifying the procedure they are spending time on how late fee to be charged. Only 60% have filed returns. … they are not bothered..
    They are getting time to explain late fee…. but not software faults…. website hanging….. crashing etc….

  31. Kishor Shenoy says:

    Really stupidity Government is harshing public as well professional unnecessarily. Govt. Says gst is as simple as they themselve can understand the act, this doesn’t seems to be so. This is lack of experience govt has dealing with issue of public. I dont think this govt. will be back in 2019. Not in a position to handle critical issue.

    1. harendra khira says:

      THAT THE SAME I SAY THE MODI IS SIMPLE MAN NO CURRUPTION IN HIS MIND BUT HE DID NOT LOOKING IN OTHER MIND WHAT IS THE SYSTEM OF CURRUPTION.IT IS NOT AMERICA IT IS INDIA MERI JAAN .U CAN MAKE AMERICA AFTER 25 YEARS…..NOT RECENT QUICK AND FAST WITH INDIAN MINDED PEOPLE. TO MAKE AMERICA HERE IMPOSSIBLE TO 40YEARS

      1. Neetu says:

        It seems u are Modi Bhakt.. Being a chaiwala can’t understand the problems of common man…Even I voted him and repenting now.
        If we shift a house it takes nearly three months to settle and here for migrating to new law he is imposing LATE FEES..what a shame..

  32. ANAND NIPPANI says:

    BEING NEW LAW,TAX PAYERS,HAVE STILL TO LEARN THE PROCEDURE OF FILING OF RETURN.THEREFORE,LATE FEE BE WAIVED,TILL,JANUARY 2018.HE BEING,A FEEDER TO EXCHEQUER,HIS INTEREST,BE PROTECTED BUT NOT PENALIZED.

  33. CA RN GARG says:

    WILL ANY BODY WILL LET ME KNOW HOW TO SURRENDER THE REGISTRATION AFTER UPLOADING THE FROM B AFTER MIGRATION. NO PROPER RESPONSE FROM GSTIN

  34. CA RN GARG says:

    WHEN LATE FEE IS PAYABLE FROM THE DATE OF FILING THEN WHY RETURN IS FREEZED ON SUBMIT. LATE IT OPEN TILL THE TIME OF FILING SO THAT ANY ERROR OCCURED MAY BE CORRECTED. EVEN MISTAKE OF 1 ZERO BEING WRONGLY MENTIONED MAY RESULT IN BIG PROBLEM. VERY DRACONIAN RULES.

  35. CA NARENDRA SEKSARIA says:

    A DRACONIAN LAW – LATE FEES-EVEN IF CREDIT CASH HAS TO BE PAID WHY- IT IS NEW LAW – ALL LEARNING – HENCE -FOR FIRST3MONTHS -JULY-AUG-SEPT-NO LATE FEES-BUT VIGOROUS FOLLOW UP WITH REQUEST TO NON FILERS BY EMAILS-TEL-SMS -PENALTY ONLY AFTER 1-1-2018-SIR BE REASONABLE-NOT HARSH-

  36. Abhishek Kapoor says:

    Its wrong to impose such penalities. Government and concerned Ministers should think of Professionals (both the Old & New Professionals) who are entering in the profession of taxation before doing these thinks as they are ruining there professionals and life.

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