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Information to taxpayers regarding Late fee amount shown in GSTR 3B of September, 2017

Some taxpayers are reported that there is late fee amount shown in their GSTR 3B return, for the month of September, 2017, even though the last date of filing GSTR 3B return for the month of September, 2017, is 20th October, 2017. This is not for any delay on filing of GSTR 3B for September, 2017 (as last date of filing GSTR 3B is 20th October). It is on account of late filing of return for previous period, i.e. August, 2017.

The system does entry into ledgers from GSTR 3B return on the date on which return is submitted (entries get frozen). The late fee for the difference of date of submission and prescribed due date of filing, till the date of submission is applied in that month itself. In case the return is filed later than the date of submission, then the differential late fee for the gap between date of filing and last date of filing return or date of submission (whichever is later), is added in the next month’s return.

The delay between date of submission (D1) and date of filing (D2) [ie 8th to 23rd September for five days] amounting to Rs. 1000.00 (5*100*2), is to be paid by the taxpayer in the month of October, while filing GSTR 3B return for the month of September. The same is now being added in the return and shown to the taxpayer.

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65 Comments

  1. komal says:

    The amount is not 1000 they are charging from 21st august and the amount is coming out is 6200 even though i have paid 1200 on 26th sept. and submited the return but because of some error it is not filed and now they are saying pay 5200 for september.
    They are collecting the fund for the election only. First they have waived the late fees for august and now they are not allowing for uploading the reut=rn of september till we paid for the august.

  2. S D CHAWARE says:

    Late filing is due to confusion created by goverment over changing dates all the time,RCM issues,non availability of the system and clashing of dates.The goverment publically said no penalty would be imposed for 1st six months as everybody is learning.Now it is goining aagainst its own words.Late fee has created widwspread anger about intensions of the goverment.

  3. Jairam Undale says:

    Is it in the interest of nation to charge late fees of previous month in next month when legally it must have benn charged in last month only. It is detrimental to the interest of taxpayer,Govt for due to inefficient decision policy makers

  4. Mahendra says:

    Your Gst Officer is unable to answer queries raised by us. Neither GST site FAQ’s are not transparent enough to grasp the solutions given at one go.
    If your site & your officer’s are not able to solve difficulties faced by us & if we pay GST on time , will it good to charge Late Fees just because of Late filing of Returns because timely solutions from Govt Department is not provided.

  5. g c pramanik says:

    We are early awaiting for GST implementation, but all thing what is happening with small business man ,it seems this gov would not come back in power next time because this gov’s action are against the public interest. this ruling gov says something and does something other. so far the late fee concern it should be implemented but the process of implement is very bad , business are not giving any opportunity of being heard .
    there are a lot of problems , among them the major issue lack of knowledge of new GST rule and law , even the minister who are representing the nation and people are not fully aware of this . late fee should be minimum so that small business man can bear . there are a lot of small business man who have taken GSTIN voluntarily and have not earned a single paise, but gov has given the burden of Late ,i.t. huge amount , thus the action of the gov is to discourage them and there is only gossip among the people, this gov would come in power next time.

  6. Ram Prasad Agrawalla says:

    Small businessmen ( say turnover upto Rs. 20 crores ) who do not have adequate knowledge, time and resources should not be charged late fees. Further at best late fee should be Rs.100 for first 15 days and like that and simple and reasonable to pay. There should not be any pressure on their part . Aboveall, Government may charge Interest for late payment of GST and not any late fees. This will help ease of doing business and increase GDP and real nation building .

  7. Suresh Kumar Narula says:

    While set​ting​-off liability of IGST, CGST and SGST​ for the month of August 2017​,​ I could not be able to file the return for the ​month of August 2017 before due date ​since ​there ​was getting an error ​at GST portal ​as ​​”Checksum Validation : Failed” due to negative balance for issuing credit notes against supply of invoices.

    The issue had forwarded to your technical team to resolve the same and they could have successfully fixed the issue in the span of 19 days ,even after due date vide “Request ID SR 1363349 has been registered with us & Request Status is OPEN​”.​ As soon as issue ​is​ resolved, I have filed the return for the m/o Aug ‘2017.

    ​Now while filing the return for the month of Sep’2017, the late fee is levied of Rs 1900+1900=3800 for late filing of return for the month of Aug’2017 due to getting technical error as cited above. It is injustice with me as there is no default at my end for late filing of return.

  8. Dharmesh Grover says:

    Mr.Finance Minister
    this is not genuine way to implemented the gst india , because govt. software and gst knowledge is not update in the market ( to the gst Practioner ) and your govt. started with the penelity imposed on businessmen and practioner , on the other hand maximum businessmen and practioner is innocent of gst rule and regulation. Its self govt. is not ready .
    so soft your rule regarding penelity

  9. CHANDRA KISHORE VANDHARE says:

    Govt is torching the public by late fee charges and his intention is unjustified about business class.
    Indian public should have to fight against GST workout and should not make any payment
    Govt Should have to follow the VAT return system

  10. SUNIL KUMAR C says:

    Dear sir,

    In GSTR3B for sep’17 there is no display of penalty /fees. When ever we prepare the challan and payment made then penaly shows in the site. then again we have to remmitt the amount then why the system is not automatically pick up the fee for late submitt while preparing the challan.

  11. SANJEEV KUMAR says:

    ISE KEHTE HAIN “KARE KOI BHARE KOI”
    GST PORTAL THEEK SE KAAM NAHI KARTA AUR LATE FEES HUM JAISE TAXPAYER KO DENI PAR RAHI HAI COMPLAINT KARNE KE BAAD BHI.

  12. yogesh Pancholi says:

    only 0.001% bank account holder have net banking facility in their account. How the Payment has been made on last date. Even RTGS / NEFT has been clear with in 24 hours.
    Either we stick with system for full days or ready for late fees .

  13. GANDHI MOHAN BHARATI says:

    I maintain my stand that some people are working extremely hard to ensure that Modiji gets defeated in 2019.
    The Govt revenue may be more in fines and late fee than Taxes !!!!!
    The legislators wil;l enrich themselves with more pay & perks. Live when you can & get a fat pension thereafter. !!!
    Why not we Start a satyagraha like Gandhiji ?

  14. STHIRADRUTI says:

    Mr PM I am Tax Consultant practicing from 16 years. At the time of introducing GST you said this as good and simple tax. We are facing lot of problems while uploading the same and gst council had extended the due dates for so many times because of worst in maintaining the servers and system. when compared to earlier law in vat we had not faced any problems in Karnataka vat website I think the rascals idiots who are working in gst council is fit for cleaning garbages drinages or toilets as they don’t know how to work in this gst matter. It is very shameful and biggest failure of your NDA government TRY TO RECTIFY THE PROBLEMS AND MISTAKES NOW ITSELF BEFORE CHARGING THE PENALTY

  15. J.Janarthanan says:

    looting money by Government. – once side GST Act and rules are framed on the other side Government has not provided proper facility , support to file return in GST portal but penalizing tax payers, that means looting taxpayers money by way to late fee.. The similar manner for TRANS 1 no uploading option in excel utility was provided as well not allowed to amend registrations to incorporate statutory details such as VAT registration no. ECC no. Service Tax registration No. , directors details pan etc etc.all resulted lead to blockage of working capital and increased business expenditures and reduces revenue loss / business loss.

    This is planned looting and there is a master brain behind this.

  16. BANSHI DHAR YADAV says:

    I am working hard to comply the GSTR 3B within due date. I feel that people only engage theirself to comply the return only leaving everything because one need to do compliance 30days one after another, request the FM and PM to make a single return for a page then only GST looks Good and Simple tax.

  17. ADVOCATE PRADEEP KUMAR AGARWAL says:

    DEPARTMENT IS EXTENDING THE DATES EVERY ON THEIR PARTe. g. for migration,for compounding and due to site problem,is also not fullfil their commitments on the other hand dealers and professionals are pressuring by imposing penalty,so many dealers not received passward and i d till date.VERY IMPORTANT IS THAT TILLDATE THERE IS NO OPTION OF SURRENDERING REGISTRATION OR CLOSURE OF FIRM ON PORTAL. AS GST IS NEW FOR ALL,THUS BOTHSIDE PROBLEMS MUST BE CONSIDERED, HON BLE HIGHCOURT HAS BEEN HELD THAT THE PENALTY CAN NOT BE THE SOURCE OF REVENUE.KINDLY CONSIDER THE SITUATION

  18. Arvind Ranka says:

    Please waive the late fee – and the daily increase of late fee by 200 is alarming. It is not just and proper to penalize the tax payers. At least for a period of 6 months (upto march 18) do not make such late fee, penal interest or any thing like. We all are struggling with the GST Systems (both tax professionals and dealers.)

  19. Ca Gourav chugh says:

    Festivals par b working nd 3b date not extended .business man business Ko chod ke GST ka kare nd professional apni family nd society Ko chod Lage rahe working m without any break .clients switched to one to other proff….

  20. Pawan says:

    WE INDIANS ARE WORSE THAN ANIMALS. ANIMALS GET ASYLUM IN ZOO AND SANCTUARY BUT WE ARE DEPRIVED OF ANY SUCH SUPPORT.
    I REQUEST THE GOI TO PAY US 50000/- PER MONTH AS PENSION AND WE WILL SURRENDER OUR GST RC FOREVER AND THEY CAN KEEP IT AND CHARGE LATE S MUCH AS THEY WANT.
    GST WILL ONLY HELP CORPORATES AND PEOPLE HAVING TURNOVER BELOW 1 CRORE WILL VANISH. THESE VANISHED PEOPLE WILL SPENT ALL THERE RESERVED MONEY AND THEN RTHEY WILL NOT BE ABLE TO BEAR THE HUNGER OF DEAR ONES AND WILL TURN TO CRIME. SO LETUS WAIT FOE NEW INDIA / DEVLOPED INDFIA WHERE CRIME AND HATE IS BOUND TO RISE.

  21. Sunil Rahwani says:

    I am also a Tax Consultant and Accountant
    The department is nowpassing through a serious mental process and Finance Minister as well also
    One they imposed penalty and then waive and again they imposed whats this either they are fools or we the all public , AsThey had already committed that we are not charging any penalty till December and now they are charging penalty and also there is too much difficulties in GST Site
    How they are introduce of GSTR 3B, the government want the money we are simply pay the tax and later it will show in GSTR 3, the GST is more complicated than VAT,

  22. SANTHOSH PAUL says:

    MR. PM AND FM COME DO OUR WORK YOU COME KNOW THAT WE FACING THE PROBLEM
    LATE FILLING… GOVERNMENT HAVE TO GIVE INFORMATION ABOUT LATE FILLING REPEATEDLY IN NEWS PAPER …THIS IS NOT FAIR ON PART THIS BAD GOVERNMENT…

  23. Girish says:

    Dear All,

    The decisions are ex-parte. In one of my clients’ cases, the tax was paid on the due date. This was not reflected on the same day in the Cash Ledgers. It showed AWAITING BANK CONFIRMATION. This was updated only next day and we filed it immediately. Whose mistake it is? This month system is not allowing us to file the return unless we pay the late fees of Rs.200/- per day.

    There comes a situation, an accountant is held responsible for late filing fees and if the delay is beyond a month for any reason, Government charges late filing fees of Rs. 6,000/- that month. Consultant fees for that month would go as penalty which would otherwise be Rs. 3000/- to 15000 per month.

    What an irony????

  24. zms says:

    if person zero sales how can he pay late fee only troubling peoples let the pay 200 per day for income tax refund for delay issuing refund…. will show result in next election when congress rule was at least peoples was happy business also was good worst govt arrogant ministers

  25. SANDEEPJAIN says:

    Please waive the late fee – and the daily increase of late fee by 200 is alarming. It is not just and proper to penalize the tax payers. At least for a period of 6 months (upto march 18) do not make such late fee, penal interest or any thing like. We all are struggling with the GST Systems

  26. Devasena says:

    Sir
    I am a tax consultant and accountant. let the
    Commissioner and F M come to our Pharma business
    In Hyderabad prepare a invoice with various Hsn code and
    Multiple taxation for single invoice.
    Secondly may be single taxation is good but
    Implementation is too worst.
    In Hyderabad help desk is dummy.
    Thirdly I am working for 10 am to 1 pm for laborious
    Gst accounts. I am in accounts field for 30 year.
    The business person doesn’t know book of accounts
    They simply do adjustments. Even the local
    Software are not reflecting debit /credit notes.
    Ex if invoice is for 12% items and returns are 28%*
    they will make adjustments.
    Finally implementation is not easy as Commissioner
    Words. Commissioner has only milk teeth with a rattle in his mouth.
    Finance Minister is a shepherd going back of goats
    Finally implemention is not proper
    Thanking you and if you can do it for me send it to
    Prime Minister.
    P M says beti bachav I am beti working for 18 hours
    Devasena
    .

  27. mazhar khan says:

    What all the comments above are the facts, I am a tax practitioner for past 30 years, this month for filing of returns of Sept 2017 was very disturbing one and I got late fee figures in the returns where last month i e Aug 17 returned filed in time, and in 20 cases I filed now showing as submitted, peculiar thing about the GST SOFTWARE is that I opted composition for a dealer and certificate has been issued and from July he has not filed return it is aghast when we opened the portal it is showing Regular Registration who will solve these problems and whom to contact , as the dealer has not filed the returns. really being a practitioner to answer the mistakes of the portal to clients is a big problem and disgusting , please do look into it and do not penalize the tax payers please do wave off the late fee and refund the same. Worst governance and government.

  28. Sai says:

    Please waive the late fee – and the daily increase of late fee by 200 is alarming. It is not just and proper to penalize the tax payers. At least for a period of 6 months (upto march 18) do not make such late fee, penal interest or any thing like. We all are struggling with the GST Systems (both tax professionals and dealers.)

  29. DHIREN SWARNAKAR says:

    Govt Announced Below 1.5 Cr Turnover Qtrly Payment & also Qtrly Return Filling from Oct but GSTR3B till dec filling mandatory, when I File my GSTR1, 2 & 3 qtrly from Oct and pay tax qtrly basis then how i am file my gstr3b as gstr3b form monthly return pls clarify…

  30. diya says:

    My GSTR 3B is submitted today for the month of September but helpless to file the return today itself, due to penalty fees is raised of Rs. 5600.00 of the August month. This is very injustice today it is submitted but not filed than day after tomorrow again penalty will raise for September month. I think Govt. is more interested in collecting penalty from the dealer. Know the dealers should wake up and Boycott for this nuisance. The Govt. should at least allow to file return and whatever penalty are showing should be kept as payable but there should be an option to file return otherwise this is going to be headache of every month on the return filers not of tax payers and because they will take their case from one CA to another CA. Kindly think seriously to this matter.

  31. Divya says:

    My suggestion
    is to All CA, PROFESSIONALS, PRACTIONERS AND ACCOUNTANTS to go on STIKE and remove a RALLY FOR GST work load and to waive all penalties.

  32. Divya says:

    This is reply Sir,
    To Information to taxpayers regarding Late fee amount shown in GSTR 3B of September, 2017 that When we have submitted the return with penalty say for 2,3 or 4 days than why should we pay more penalty for the difference days saying that which ever is later they have not intimated us for more penalty will be imposed if even not filed so this is bad law and why they are saying no penalty for 2 months. so two months are July and August and this penalty is of August month which is showing while filing September GSTR 3B than it is clear this penalty is of previous month of August. And how additional penalty is imposed after submitting the return. We have already paid penalty for 3 days of Rs 600.00 and know again penalty is raised Rs. 5000.00 ??

  33. Saravana Kumar says:

    I wrongly posted my liability for Aug 17 and the same has been submitted. Due to huge liability we couldn’t file the return till now. Without filing of aug system not allowed to sep return. In helpdesk they says wait for GSTR1, 2 and 3 for the aug month. but they don’t know when will come and complete these returns but until than late fees counting going on for the month of August and September…
    Somebody telling interest will be applicable that wrongly posted liabilities.
    In our company all GST interest and late fee will be debited in my salary. I am depressing since last month.

    Is it Government or Corporate Company?

  34. Chaitanyazala says:

    Jetli is correpted the government said that there is no penalty for first 2 month the whole system is correpted jetli is losing election by 250000 vote and he is does not deserve finance minister post government has totally waived off this penalty and remove 200 per day penalty

  35. ravindharan says:

    no one should pay tax and file the return
    all should boycott this harassment against small business people

    govt is looting

    we should show our protest by wont paying tax to should not file the return until waive the late fee till december 2017

  36. VIPIN says:

    To 20-10-2017
    Sri. ARUN JAITELY
    Honorable Finance Minister (Government of India)
    Cum Chairman of GST Council
    New Delhi

    Honorable Finance Minister and Chairman of GST Council

    Sub: Request for waiving off of late fee for the month August 2017-2018 and Refund of late
    fee paid for the month July 2017-2018- FILING OF GST RETURNS – penalize GSTIN
    and not to TAX PAYERS

    Ref: GSTIN site having numerous technical defaults and not supportive and information
    Is not readily available and imposing late fee etc will affect smooth implementation of GST

    REQUEST FOR TREATING DATE OF SET OFF LIABLITY DONE instead of DATE OF FILING
    as S TAX PAYER ALREDY PAID LATE FEE HAS TO BE PAID LATE FEE AGAIN

    I am a Tax Practitioner having experience in 30 years in tax matters of both DIRECT TAXES and INDIRECT TAXES

    When a new indirect tax system named GST arrived in India with effect from 01-07- 2017 all concerned like TRADERS, TAX PRACTITIONERS, and CONSUMERS were whole heartily supported and welcomed it. The numbers of new registration itself shows how traders support the new system

    The system of submitting the returns under GST is new one and even today so may Tutorials and teaching are going on this, conducted by CBEC and under the banner of various Institutions and associations

    When started submitting the maiden July returns the following problems faced from GSTIN by the TAX PAYERS and TAX PRACTITIONERS

    1. Dead Slow and Delay in saving data
    2. Not receiving OTP Password in time
    3. Late Clearing of Payment of taxes

    Considering the above complaints from various Quarters, the government has waived the late fee for the month July but so far no refund of late fee already paid for this month has been given to TAX PAYERS

    Considering the peculiar situation, the GST Council has formed GOM headed by Sri. Sushi Kumar Modi, Honorable Financial Minister, Bihar. We are appreciating the step taken by the GST Council

    Now I would like to invite the following crucial issue which will affect the morale of tax payers and tax practitioners and doing injustice to them

    The First type of RETURN be filed by regular tax payers is 3B which is to be submitted along with payment of tax due if any

    There are three steps for filing 3B

    1. Fill up the necessary information in 3B, Confirm and Save each Section

    2. “ Preview and Submit “ (This preview was introduced in Sep only)

    3. Make payment of tax if any and set off liability and status “submitted” will not change
    even after this

    4. Filing

    When stages 3 completed there will be message to Tax Payer registered Mobile and Email
    regarding SUCESSFUL SET OFF TAX LIABILTY

    But last step FILING can be done only on the basis of OTP Password

    Here the problems start. Even after set off liability, filing is to be done

    But while going through the GST portal of each TAX PAYER it is not able to find out the following dates of returns

    1. Date of PREVIEW and SUBMIT

    2. Date of LIABLITY SET OFF

    3. Date of FILED

    Due to above most negative attitude of GSTIN TAX PAYERS forced to pay late fee even after
    LIABLITY SET OFF in time as the date of FILED is not on due date

    The non filing of returns are happened due to technical reasons but late fee charging is not
    justificable even after LIABLITY SET OFF is completed

    Even nowadays I find my self while submitting and filing GSTR 2 it always shown submission
    in progress

    Even in the case of NIL returns Tax Payers have to pay late fee

    Considering the above facts I kingly request you to drop all types of late fee and penalty proceedings for the FIRST 3 months JULY, AGUST and SEPTEMBER 2017-2018 in the interest of natural justice and GST

    I hope you will consider the issue seriously and do the justice

    Thanking you

    Yours Sincerely

  37. Mohammad Aslam Sitapur says:

    Late fee for the month includes previous month’s late fee charged due to delay in filing of return. The calculation is [Date of Filing – (Date of Submission or Due date of Filing, whichever is later)] * 100/day * per Act (CGST/SGST). We Have Already Paid Rs 800/- Clear Liability Then File Gstr 3B Aug Now Rs 200/- Late Fee I did Not Know What is This, Please Save Businessman for this Government and all go to court

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