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

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

1. Satheeskumar says:

Upto which date vendor has to file GSTR1 and we can eligible for avail ITC for the year 2019-20

2. Ashok says:

Hi Sir,
one of my friend having Proprietorship and he running the same with less turnover not even exceeds 15 lacks INR, however he registered for GST Number (type- regular) valid from 07th of june 2018 but he is not filed any return till today.
can you please advise about how and what extent amount to be paid to govt as late fee (penalty).

I hope am waiting for good response please advise me and let him to know the procedings.

3. 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?

4. 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

5. 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

6. 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

7. 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.

8. ykss says:

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

9. 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.

10. 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

11. 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 ?

12. 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 ?

13. Nayana Mandke says:

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

14. JAYANT SHRIVASTAVA says:

good news for Late fee gstr-1

15. MADHUWAN DAS says:

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

16. 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?

17. 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…?????

18. Rahul says:

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

19. 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 🙂

20. A R SUBRAMANIAM says:

I agree all the details

21. 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.

22. K.ANANDAN says:

[email protected]
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.

23. 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.

24. 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.?

25. 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 .

26. 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.

27. 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……………..

28. 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.

29. Vinod kaushik says:

Sir
I am not able to filling the gstr1 for the sept Qtr

30. PKJ says:

What about non filing Trans. 1 please give me

31. CA GAURAV MALHOTRA says:

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

32. 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.

33. 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?

34. 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

35. 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…..

36. 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

37. 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

38. 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

39. 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

40. Ankur Jain says:

very nice one and informative article.

41. 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?

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