There is a confusion on calculation of Late fees on GSTR-1 for the pending returns which are still not filed up to 10th of Jan. 2020 and question is asked about calculation of Late fees on GSTR-1 which will be filed after 10th Jan 2020.

The Notification No. 4/2018–Central Tax Dated 23rd January 2018 is issued in this respect and from this notification it is clear that the late fees in this respect will be calculated from the due date of the respective GSTR-1 if ending returns are filed after 10th JAN 2020.

Let us see the exact language of the relevant part of the Notification No. 4/2018:-

“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in Form GSTR-1 for the Months/quarters from July, 2017 to November 2019 by the due date but furnishes the said details in Form GSTR-1 between the period from 19th December, 2019 to 10th January, 2020”.

Further one more problem is attached with late fees of GSTR-1 about the Late GSTR-1 filed “before 19th Dec. 2019” and the Government should issue a logical and rational Notification for it also.The Notification is very clear that the waiver of the late fees is only effective on for the returns filed between “19th December 2019 to 10th January 2020” and if returns are filed after 10th January 2010Late fees will be charged from the due date of these returns”.

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  1. ramkumar says:

    Sir, Regarding the GST 1 filing nobody as discussed detailed If GSTR 1 is not filed properly how can I got my ITC in time. below 1.5 crore they are filing after three months. some other service providers and Suppliers collected GST not at all filed GSTR1. what si the strict rule. Please write about it. If it is not required or as on when required. then what for the return is. please reply

  2. MANU says:

    Very unrealistic policies are formulating by this govt each day?

    No professional body like ICAI is capable to advise the goverment properly.

    only 150,000 people can access the portal at a time?

    what a Goverment ??

  3. Uttam Kumar Paul says:

    Due to CAA problem throught India causes protest/strike/ban on internet connection /loss of system/server/road problem etc.It is not possible to file GSTR-1 from 7/17 to 11/19 i.e.29 months return in 22 days only as because GSTR-1 Return is sells Return where 300 invoices should be loaded.Required atleast 90 days minimum time to fulfil the GSTR-1i.


    I want to know whether it is possible to file these gap returns with in 15 days while internet connectivity and gst server is not working proper and policies each policy made in Delhi. How people of Himachal Pradesh J & K Uttrakhand and Uttranchal can file due to heavy snowfall and bed whether condition powercuts and no internet connectivity. Policies are made for Central India and South India or for Delhi only . CBIC issued this notfication on 26 th December 2019 and earlier it was also issued in December 2018; which was cleared. How much gst returns can be filed in 15 days. This all seems only little hope ; how can compiled complete data of any firm within this stipulated time.

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January 2021