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

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (5838)
Type : Articles (15689)
Tags : goods and services tax (4356) GST (3950)

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

  1. 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…?????

  2. Rahul says:

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

  3. 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 🙂

  4. A R SUBRAMANIAM says:

    I agree all the details

  5. 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.

  6. K.ANANDAN says:

    anandangym@gmail.com
    SIR,
    GSTR 1 – UPLOAD-REG
    WHILE UPLOADING GSTR1 BY USING EVC -AFTER ENTERING OPT NUMBER . SYSTEM SHOWS ERROR
    WHEN THIS TECHNICAL ERROR WILL BE SORTED OUT.

  7. P.GANGARAJU says:

    if filing of GSTR1 is available after due date also,what is the position of GSTR2 to other party,The data enabled in GSTR 2A after filing of GSTR 2 by the purchaser.

  8. Parveen Kumar says:

    Sir we have deposited excess late fee under CGST & CGST for
    the month of October and now when we setoff liability there is error : EXCESS AMOUNT CANNOT PAID. What we can do now.?

  9. SANJAY GUPTA says:

    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

    Every day in GST Side technical problem show. Every indian people is very trouble in GST system. Now Please I requested to GSTN Please delete late fees .

  10. Yash PAul says:

    Sir i have to delete few invoices fed online on GST portal for GSTR-1 as the GST no. issued to one of my customers was deactivated and a new gst number was issued to him. I mailed on gst helpdesk on 14th of october and am regularly calling them for the resolution, due to which i could not file my GSTR 1. What should i do, and what about the late fees.

  11. Girish says:

    Late fee should be waived off for GSTR1. one side software issue is continued till last hour and another side your asking for late fee after due date.

    Professional life where it will end……………..

  12. Anirudhan V says:

    As per the articles of Constitution of India, it is not possible to penalise a person twice for one mistake. The late filing fee as per GSTR3B is charging. While preparing the law there was not a return form of GSTR 3B. It is published and brought into action later. Since the late fee is charging on GSTR3B, it is arbitrary on charging the late fee on GSTR 1. This has already brought to the notice of the authorities at the time of starting the late fee on GSTR 3B.

  13. Vinod kaushik says:

    Sir
    I am not able to filling the gstr1 for the sept Qtr
    Error is coming Authorised signatory not found aor not registered please advise

  14. PKJ says:

    What about non filing Trans. 1 please give me
    Advice

    • cakapiljain87@gmail.com says:

      There is no penalty of non-filing of Tran-1, if you want to take credit then file Tran-1 otherwise not.

  15. CA GAURAV MALHOTRA says:

    I am not Agree with this article. There will be no Late fees Imposed on Late Filing of GSTR – 1.

  16. Biswajit Das says:

    Late fee in respect of GSTR-1 should be waived as for huge number transactions, creation of json file from Excel file through Off-Line Tools is much cumbersome, till today there is lot of Return filing pending.

  17. SATYANARAYANAN K says:

    Sir, On 10th Jan. 2018, I have completed and submitted GSTR1 before 10.00 P.M. After that server didn’t allow to file GSTR1. Finally, I was allowed only on 12th Jan. 2018. I tried so many times till 12.00 midnight on 10.01.2018, which went on vein. Whether this would happen coming months also?

    • cakapiljain87@gmail.com says:

      In future, GST portal may be improve, it is advisable to you that file your return before due date. At the last moment this problem may occur.

  18. Charmi Shah says:

    But the GSTR-3B return doesn’t allow to punch late fees. The late fee is auto-populated. So in that case even if we pay late fees w.r.t. late filing of GSTR-1, the same will not be reflected in the GSTR-3B of the subsequent month

  19. Girish Suryawanshi says:

    Late fee should be waived off for GSTR1 this is Software Issue…… even they are know site was not working properly…..

    Kya System hain Log pahle hi pareshan hain aur ab ye…..

  20. ck nanda says:

    i have filed gstr 3b for july and other months in time. however gstr-1 for the month of nov 2017 (due date 10/01/2018) was late by two days. while filing gstr 3b for dec 2017 even if there is no liability shown in interest and late fee table in gstr 3b the liability is not offset and thereby we are not able to file gstr 3b. there is no amount showing as late fee in gstr 3b. the message is there is late fee for current and previous month. pls advise

  21. Harikrishna D says:

    Sir i heard from the GSTN that the due dates are calculated based on the frequency of returns i.e, Monthly or Quarterly.
    So the emphasis is on Frequency rather than the Turnover.
    If you have opted for Monthly returns (though your turnover is below 1.5Cr) – Due dates are Jul to Nov – 10th Jan
    If opted for Quarterly – Due dates are Jul-Sep – 10th Jan

  22. shankar says:

    Dear Sir, From 8th Jan 2018 to 12th Jan 2018 there is technical problem (login of GST portal ). Hence, same is intimated to GST helpdesk thorough email

  23. PK SIDANA says:

    from 8 Jan 2018 the site was busy no return filed and more over if submitted due to problem in data base of GST system the verification of PAN could not be done we mailed problem to help desk and otp was not verfied

  24. Ankur Jain says:

    very nice one and informative article.

  25. P GOVINDARAJ says:

    From 13th Jan 18 onwards there is some trouble in GSTR1 Filing. So, the late fee will be calculated including troubled days?

    Who is responsible for software issues?

    GST Council? Govt? Sales Tax Authorities? Central GST Authorities?

    • cakapiljain87@gmail.com says:

      Govind ji, we agree with your points and ICAI has also submit a letter to ministry for same. As per my view GSTR-1 late fee may be waived off, but there is no official notification regarding same. So it is advisable to you kindly submit your GSTR-1 if pending. if you file GSTR-3B, system is not calculating late fee regarding GSTR-1 till now.

Leave a Reply

Your email address will not be published. Required fields are marked *