AMOUNT OF LATE FEE IN CASE OF NON- FILING OF GSTR-1 AND WHEN TO BE PAID? 

As per Section 47 of CGST Act 2017, any registered person who fails to furnish GSTR-1(Detail of Outward Supply) by the due date is liable for late fee of Rs. 200/- per day (100/-Cgst+100/-Sgst) maximum up to Rs. 10,000/- (5000/-Cgst +5000Sgst)

As per notification no. 71/2017 & 72/2017 Central Tax, dated 29 December 2017, Due Dates of GSTR-1 are as follows

July – September, 2017  (Turnover up to Rs 1.5 Cr) 10th January, 2018
– November, 2017 (Turnover above Rs. 1.5 Cr) 10th January, 2018

When to be paid :- There is no column in GSTR-1 to pay the late fees, but late fee will be calculate as per section 47 and will be paid at the time of filing of GSTR-3B/3.(Due date of filing of GSTR-3 yet to be notified).   

Query-1 : If Mr. X file his GSTR-1 as on 15/01/2018 for the month of July 2017, what will be the late filing fee and when it will be payable.? 

Reply : As per Section 47 of CGST Act 2017, Rs.100 Per day maximum up to Rs.5000/-. And the same provision will be apply as per SGST Act of respective state. In the above question delay is for 5 Days then  Mr. X will liable to pay 100*5= 500/- in CGST and 500/- in SGST, Total Rs. 1000/-.

Mr. X will pay the late fee at the time of filing of GSTR-3B/3, Mr. X file his GSTR-1  dated 15/01/2018, no late fee will be shown but when he will file his GSTR-3B, suppose he is filing GSTR-3B for the month of December as on 16-01-2018, at that time he have to pay late fee (500 CSGT +500 SGST) for GSTR-1 for the month of July-2017.

Query-2 : Reduced late Fee Rs. 25/- per day and Rs10 per day will be applicable to GSTR-1 or not.? 

Reply : As per notification no. 64/2017 Central Tax dated 15 November 2017, reduced penalty will be applicable on late fee in case of GSTR-3B. So this will be not applicable in case of GSTR-1.

Author Bio

Qualification: CA in Practice
Company: Kjclasses
Location: New Delhi, IN
Member Since: 14 Jan 2018 | Total Posts: 1

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54 responses to “Amount of Late Fee for Non- Filing of GSTR-1 and when to be Paid?”

  1. Srinivas Srikar says:

    Govt. has extended the last date of filing GSTR 1, upto 31st October 2018. Will there be any penalty or late fee for filing the return after 31st of October? If Yes, What is the amount that shall be paid?

  2. krishna wankhede says:

    Dear sir, i have not filled my gstr 1 for the last three month ( may june july )but filled gstr 3b every month.
    so,if i fill it today i will be elligible for late fees or other penalties or not plz guide and how to file after due date.

    Thanks & Regards

  3. ANKIT SHARMA says:

    Dear sir, i have not filled my gstr 1 for the last three month but filled gstr 3b every month.
    so,if i fill it today i will be elligible for late fees or other penalties or not plz guide .

    Thanks & Regards

  4. Amit Kumar AGARWAL says:

    I hav not file my gst return 1 from the month of December so till June so what would be my late fees maximum and how should I file at a one time for all seven months

  5. Karthik says:

    Hello Sir,

    I had filed already GSTR3B every month upto june-2018.and not filed GSTR1 upto june-2018. but there is no show GST website GSTR1 late file fees amount information. I think GSTR1 no late file fees. Yes or No. Please clarify ASAP. Thank you.

    • RASHMI says:

      I had filed already GSTR3B every month upto JULY-2018.and not filed GSTR1 upto APRIL-2018. but there is no show GST website GSTR1 late file fees amount information. I think GSTR1 no late file fees. Yes or No. Please clarify ASAP. Thank you.

  6. ykss says:

    very relevant essential matters are available for the person under gst taxpayers.I appreciate it.

  7. Neel says:

    Sir i have not filed GSTR 1 for the month of August. Will there be any late fee for not filing the said returns, as Late fee has been waived for the months of July, August & September, 2017. Is this wavier only for the GSTR 3B.

    • Ankit Aggawral (ankit.aggarwal710@gmail.com) says:

      yes, the penalty has only been waived off in case of GSTR-3B and only for specified months

  8. Nayana Mandke says:

    GSTR1 is not filled since July 2017 upto March 18. ( i.e. for FY. 2017 -18
    Can we file GSTR 1 for April 18 ?
    Again of GSTR 3B is not filled for March 18 , then can we file the same for April 18

    • Ankit Aggawral (ankit.aggarwal710@gmail.com) says:

      Yes, the same can be filed without any problem. just late fees has to be paid

  9. Nayana Mandke says:

    f GSTR 1 or GSTR 3B is not filled for 2017- 18 , then can we file the same for April 2018 Month ?

    • Ankit Aggawral (ankit.aggarwal710@gmail.com) says:

      if for any month gst returns has not been filed. then, gstr-1 for the succeeding month can be filed but not gstr3b

      it is recommended to file returns for all previous months as otherwise, this will give a cascading effect of interest and penalty on GSTR3b

  10. Nayana Mandke says:

    If GSTR 1 or GSTR 3B is not filled for 2017- 18 , then can we file the same for April 2018 Month ?

  11. Nayana Mandke says:

    Maximum amount of late fee is Rs. 10000/-
    Is it per month ?or total

  12. JAYANT SHRIVASTAVA says:

    good news for Late fee gstr-1

  13. MADHUWAN DAS says:

    WE HAVE DEPOSITED RS.177600/ TOWARDS PENALTY U/S129(30) WHILE DOCUMENT ARE PRESENT BEFORE AUTHORITY.
    HOW IT WILL REFUND

  14. Venkatesh Babu says:

    Multiple gst number was generated on single account! I m ni am not sure the mistake is from gov side or from agent ?. But i have raised the invoices to my clients on invalid gst Number and my agent says it was gov side mistake due to server down multiple number was generated to single account which we had noticed. And i have registered Complaint on complaint/ greviance they say agent mistake saying he might have applied twice. 1st number was recived on July and the other one was on August. And agent informed me saying not to consider the second one and to maintain the first one which was recived on july month. But When i had been to purchase goods they said me gst is invalid. So finally again my agent sent me a mail on feb month another gst number which i had already received on August month and made me fool. Now what i hav to do i have not paid gst returns from july! And i am suppose to pay the late payment fees?

    • Ankit Aggawral (ankit.aggarwal710@gmail.com) says:

      Please contact me at 9999274569 to discuss your case in detail. would need more facts for same

  15. KARIBASAPPA . KR says:

    respected sir,

    We have registered under GST in march-17 only, since authorised signatory DSC hold has left organisation- DSC also invalid once he left organisation, from aug-17 more than 15 compliant raised with GST helpdesk, still we have not received solution, and we have not filed single returns under GST, in my case also late fee will be applicable…?????

  16. Rahul says:

    25th GST council meeting has reduced penalty on GSTR-1

  17. s.munenderchauhan@gmail.com says:

    Understandable language with good example for Non CA or local Accountants. Keep sharing in the future also for any updates.

    Thanks for sharing your valuable knowledge 🙂

  18. A R SUBRAMANIAM says:

    I agree all the details

  19. VIKRANT BHARDWAJ says:

    It is fate of our Indian people that laws are imposed on us by forcefully and people are getting suppressed and they don’t wants to accept this hence result is hiding the facts due to these ridiculous laws even in foreign county have relaxed the laws and tax slab is very minimum not like India our leader are copying only system not complete tax policy of foreign counties.

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