You might have received complaint about late fee being applied in case of Sept month 3B. This is not for any delay on filing of Sept month as we have not reached 20th Oct. It is on account of late filing of return for previous period.

The system does entry into ledgers from 3B return on the date on which return is submitted (entries get frozen). The late fee till that date is applied, if date of submission is later than the last date of filing. In case the return is filed later than the date of filing then the 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.

In case a taxpayer had submitted last month’s return on 22nd Sept (D1) and filed the return on 26th Sept (D2), then late fee was calculated for 22nd -20th Sept and shown in the payment sheet of Sept Return (2*100*2). . The delay between date of submission (D1) and date of filing (D2) [26th -22nd Sept] amounting to 4*2*100  is to be paid by the taxpayer. The same is now being added in the return and shown to the taxpayer.

Hope this clarifies the position.

A ticker has been put on the portal explaining this. Please disseminate this to taxpayers.

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72 responses to “Late FEE of GSTR 3B for September 17”

  1. Diganta Bairagi says:

    Submitted Aug 3b …nil return.
    Penalty shows 5400/=
    I support GST, But the rate of penalty is too high.
    No penalty should be imposed for nil returns…

  2. Ashish Bhalla says:

    Same Here, I got some misunderstanding that first we had to complete all 3 GSTR’S of july then we will start filling of august, that’s why i just left filling of august, but after 28 days i came to know that august 3b is mandatory before July gstr 1 & gstr 2, and when i filled GSTR 3B of august website showed me a penalty of Rs 5600, which is very much high for a common man, Please i support GST but for some months please remove this penalty and late fees columns, Kindly support innocent people

  3. sonu says:

    Modi Ji pelaty itna hair ki Gujarat ka pura election karz nika jayega

  4. ajay dubey says:

    Dear sir,
    Maine august me business start kia. Gst Registration august me kia. But august me koi business nahi hua. mera gst filling NIL hai august ka. mainejab september ka filling karne gaya to usame 5800 penalty dikh raha.
    Sir mai diwali ke din 19th oct ko diwali chhod kar udhari mangane laga dosto se gst late fee ke liye.
    It is very hurting. I was supporting to mr. Modi and gst.
    But after that, i am so upset on diwali day.
    Pls waived august late fee Sir.
    Pls

    • PUNIT says:

      same with me.
      i am very upset and decided to rule mr. modi in 2019.it’s more then upa scams. mr. mothis govt is directly robbing public. shame shame mr. modi….

  5. vssrajan says:

    GST 3B late return filing – Penalty should not be charged at least for NIL business peoples.

  6. ABDUL AZEES BABU says:

    Give sufficient time to understand the whole concept,then you can start levey penalty after giving adequte warning throug all media would be welcoming by all.

  7. Uv says:

    Government implemented GST without industry specifically small businesses man being ready for it..
    Now they are imposing penalty per day rs 200
    Further if u fail to file return for 1 month you can’t file the return for next month unless you pay the penalty fpr previous month… This leads to further failure in filing return & additional late fees
    This is unconstitutional, harrasment, Forced imposition of penalty, we welcome gst but penalties are unjustified when nation is not ready for it.
    GST has already slowed down our business and now whatever is left with us you snatch it in form of taxes and penalties.

  8. Anand Kumar says:

    Dear Modiji
    Is garib janta pe raham karo, please do not harass all businessmen and professionals. India ko Singapur mat banao ise India he rahne do. Ye penalty ke naam pe loot macha rakhi hai janta jawab degi to pata chal jayega. ” Jinda Kome 5 saal intjaar nahi karti”

  9. Komala says:

    Dear Modiji,
    Collecting late fee is just an unbearable mental torture for both tax payers and consultants. We are just started learning the new act give some time to get familiarized with the act. Please don’t collect late fee for one year.

  10. sujeet sharma says:

    govt. wase to goli mar nhi sakti ese tadpa tadpa kr mar rahi hai jab tk heavy penalty and monthly return bnd nhi hogi gst samooth ho hi nhi sakta

  11. ASHISH KUMAR says:

    Respected Prime Minister,
    GST is a total new concept for all businessman,
    and also some technical problem in GST sight, it is on line but after 12:30 it not work, but other online are still open, yuo are maintenance the sight almost every day but businessman nothing can do anything, you take Tax forcefully, is not it a one kind of murder..
    Please be kind and omit late fee from 3B.

  12. AMRITLAL BUDHIRAM VERMA says:

    For one of my client,
    Aug 3B – NIL Returns
    Penalty – Rs. 6200
    Just can’t digest.
    time give 3 month no penalti no late fee but one month give no penalti no late fee
    ye to vyapri, accountant, CA ke sath nainsafi hai

  13. RENUKA SHUKLA says:

    For one of my client,
    Aug 3B – NIL Returns
    Penalty – Rs. 6200
    Just can’t digest.
    time give 3 month no penalti no late fee but one month give no penalti no late fee
    ye to vyapri, accountant, CA ke sath nainsafi hai

  14. SARVESH KUMAR says:

    For one of my client,
    Aug 3B – NIL Returns
    Penalty – Rs. 6000
    Just can’t digest.
    time give 3 month no penalti no late fee but one month give no penalti no late fee
    ye to vyapri, accountant, CA ke sath nainsafi hai

  15. Ajay says:

    For one of my client,
    Aug 3B – NIL Returns
    Penalty – Rs. 6000
    Just can’t digest.

  16. Satpaul Chaudhary says:

    PM Sahib
    Late GSTR 3 B for fine not any business man is agreed to pay penality 200 to 7000 thousand but only and only professional has deposit penality from their own account so pls do not punish us to deposit fine and penalities otherwise na bajega bans na bansri because our Indian will change after some time so pls remove penality for the month aug-2017 However we will reach on road in front of PM Sahib Eyes

    Thanks
    Welcome GST in india but remove penality for one year

  17. Siddiuqi Ahmad says:

    Can we accountant go on strike against theses harassment, we are back in financial activities in the nation, our personal life is spoiled, we are gonna be be sick of heart attack, diabetes and high blood pressure.

  18. CA MAHESH GGAR says:

    At least Late Fee should not be more than the Tax Due. There should be no Late Fee for NIL GSTR 3-B.

  19. Ramesh Sharma says:

    Looteri sarkar iska vinash jaldi ho ga chhota dukandar ki hai kha jayegi jabardasti penalty jad di

  20. BIJOY SHAW says:

    DEAR MODI JI.
    PLEASE WAIVED LATE FEES ON FILING OF GSTR-3B RETURN FOR THE FIRST 3 MONTH.

  21. S. Selvaraj says:

    This Govt very very worst. GST practice is very worst. small business mans are going to death with their family for delay fees structure. it is ture

  22. bhaskar says:

    describing in a very simple words :

    “I don’t like GST Attitude” / only loss has been occured as LATE FINE.

  23. PRANAY SARKAR (B.COM/BBA-LLB) says:

    Respected Prime Minister,
    GST is a total new concept for all businessman,
    and also some technical problem in GST sight, it is on line but after 12:30 it not work, but other online are still open, yuo are maintenance the sight almost every day but businessman nothing can do anything, you take Tax forcefully, is not it a one kind of murder..
    Please be kind and omit late fee from 3B.

  24. PRANAY SARKAR (B.COM/BBA-LLB) says:

    Respected Finance Minister,
    GST is a total new concept for all businessman,
    and also some technical problem in GST sight, it is on line but after 12:30 it not work, but other online are still open, yuo are maintenance the sight almost every day but businessman nothing can do anything, you take Tax forcefully, is not it a one kind of murder..
    Please be kind and omit late fee from 3B.

  25. Arun says:

    In Sept 3B By mistake ITC Credit amount entered in Reverse charge and hence GST Liabilty increased to maximum now what to do correct the figures.

  26. sunil pawar says:

    it is nothing but mental harassment from egoistic and hitlar shai from the government i.e. only from p m as well as from the gst council i.e. only from fm

  27. ASH says:

    Govt trying to make money by exploiting innocent people. Dealers are ready to pay taxes even if such a huge migration of economy & though their businesses are affected because of the same
    But Govt is not taking into consideration all the technical problems & real situation of the small dealer who want to do the business
    On one side Govt is saying be Employer not an employee and on the other side those who want to start up govt cheating their hard earned money by imposing penalties and late fees

  28. sonu says:

    Modi ji phele Hindu ka festival bhi dekh liya lijiye

  29. RAJESH SEMWAL says:

    ONE THING I KNOWN THAT GOVERNMENT NOW TAKEN REGISTRATION CHARGES FOR GST REGISTRATION AS THESE LATE FEES TAKEN THEY DON’T WANT BUSINESSMAN AND PROFESSIONAL TO CARRY THEIR BUSINESS REGULARLY

  30. S K AGARWAL says:

    kindly your system and electric not aviable and 3b data has been sent in august but return not filed due to system not availed lete fees not imposed.

  31. Vikas M Jain says:

    We can understand that government is in requirement of fund so that they can levy late fees penalties or interest. But this entire thing should be for the fault of business men or assessee
    for which assessee will be liable to pay. But we fail to understand the late fees for mistake of GST website or GST council or GST operator for which an assessee will be liable. We have the cases where the bank has reduce the bank balance of assessee but payment is not transfer to cash ledger. The assessee is liable because he is unable to upload the return as payment of tax is not adjusted.

    We have also the cases where assessee has got registraton in the month of july but not got login password from Gst. Assesse not uploaded the return longin is not possible. He has send mail to GST Council GST helpdesk No reply received. He has called so many times to help desk personally visited GST office of Central Excise or Vat department. No help from any one. Try to Physically Submitted filed the letter. Nobody has accepted the letter. By sum trial and error he got the login in the October. Now try to upload the return for August liable for late fee for Rs. 5200 against tax of Rs. 2500/-. Now we fail to understand what mistake as an assesse has done. Now to whom he should complaint and what proof he should give. Further if he do not pay this amount he not able to upload September also. So he may liable for further penalty. In India A person does murder have an opprtunity to survive for 13 to 20 years, by filling appeal in different Court or President. But for GST no mercy. You have to pay the fees whether right or wrong. Than only you will breath.

  32. AUDITOR SEKAR, ERODE says:

    Dear Mr. MODI,
    An innocent tax payers, relying upon the press release promise, on you gst whereas after the implementation of GST, We just resorted to quarrel and demeaning behavior with our Auditors, and Accountants for upfront collection of this hidden late fees by GSTN. It seems to be that without which the tax payers are not allowed to file GST returns which means totally harrassing the businessman, and Auditors.

  33. Pritam says:

    when i am going to save gstr 3B of September 2017 , it is showing as ” System Failure”

    • vishal says:

      Same here. Unable to save GSTR 3B for September 2017 due to system failure. Trying since morning.

    • Abhishek Jain says:

      Same here
      getting the below error since many days
      “Error during save please re-try.”
      but we have to pay the late fees just because the helpdesk is helpless to help us. we get the reply “please check your system as their is no problem from our side” some of our returns have been filed on the same system and this helpdesk people dont even tell us their complete name that to whom we are talking to and what is their designation
      Our Honourable PM Mr. Narendra Modiji please look into the matter as many businessman and tax consultants and CA are suffering from this kind of reply from the GOVT. “WE WERE NOT EXPECTING THIS KIND OF TREATMENT FROM GOVT WITH THE TAX PAYERS”

  34. Pankaj says:

    There should not be any late fees for 1st six month of GST Implementation and Transition period. This is wrong on part of GST Council. It should consider this decision and act in favoud of lakhs of small tax payer. Late fees is very steep it is even higher than the payable tax itself.

  35. gopi rb says:

    SIR,

    Why harrising small business people, iam a auditor recently i meet one small dealer ( water supply of shops) his tax is 350 but late fee is 5600, how can he doing business,

  36. INDRAJIT SEAL says:

    Govt. intentionally harrishment Traders and Tax Consultant. Without any information Govt. impose back libilities of Late Fess instead of waive off Late Fees. It is a fathaic jokes with an Tax Payer. Most of Tax Consulatant afraid their practice.

  37. Shankar Agarwala says:

    GST return already complicated but Late Fee and interest is apple of discord between the dealer & tax consultant

  38. Divya says:

    TO, THE PRIME MINISTER MODI JI, FINANCE MINISTER, GST COUNCIL, AND GST AUTHORITIES, YOU HAVE TO LISTEN THE VOICE OF PUBLIC DEMAND TO WAIVE PENALTY ON GSTR 3B, WHILE FILING RETURN FOR THE MONTH OF SEPTEMBER’17 AS 20TH IS THE LAST DATE TO FILE THE FORM GSTR 3B. AND PENALTIES ARE IN HEAVY AMOUNT. THE DEALERS ARE NOT IN CONDITION TO PAY PENALTIES. AND KINDLY BE SINCERE TO YOUR WORDS THAT NO PENALTY WILL BE LEIVED UPTO 31-12-17.

  39. Clive Sinclair says:

    For Jul’17, I had filled GSTR1 and also paid the GST of Rs 36,000.
    I paid GST vide CIN dtd 9 Aug’17 and then I filed GSTR3B vide ARN on 18 Aug’17.

    Later I realised that I didn’t use Offset Liability option in Pt 6 of GSTR3B for Jul’17.
    Hence Electronic Cash Ledger still shows a balance of Rs 36,000.
    Kindly advise how do I offset this amount to GSTR3B for July now.
    GST Helpdesk is helpless in answering my query.
    I have filed correctly my GSTR3B for Aug and Sep by off-setting GST for Aug and Sep/

  40. S.Amsaveni says:

    Being a tax consultant I submitted and paying the tax amount but not able to offset liability tax liabilities for August 17 due to clerical mistake and i wrote the quieries to helpdesk and still i have not get any solution to file gstr 3b but not filed it. At this stage i have not able to file sep gstr 3b pls consider the problems and take action to clear our problems. Gov t should waive and allow at least two month as a breathing time.

  41. Suneel says:

    Looooooooooooto

  42. Sanjay says:

    Vayapari aur kar salahkar ke beech tanav paida hoga

  43. Sudhir Tiwari says:

    एक कर सलाहकार होने के नाते मैंने अगस्त 17 जीएसटीआर 3 बी के लिए दायित्वों को जमा और ऑफसेट किया, लेकिन यह दायर नहीं किया। देर से शुल्क पोस्ट करने के बाद इस स्तर पर मेरे और डीलरों के लिए बोझिल है। सरकार को छूट देना चाहिए और कम से कम दो महीने को श्वास लेने का समय देना चाहिए।

  44. Suneel says:

    sarasar bevkoof banane,jhuth bolne aur lootne vali sarkar..

  45. A.Shiva Prakash. says:

    Sir,
    I will be submitting GSTR 3B by 24 of Oct ’17 for the month of Sep ’17.What will be the late fees and penalty? plz advise.

  46. Raju says:

    But government said not No late fee for delay in GST returns
    they for what these charges are ?

  47. Olympia H. Talbert says:

    chuti@ bna rhe hai s@le roz nya chodd kr rhe hai logo ko lootne ka nya tareeka har din nya tax
    govt hai ya lootere
    isse sahi to congress hi thi corruption hi theek aisi loot se to

  48. M. Vijayakumar says:

    Being a tax consultant I submitted and offset liabilitax liabilities for August 17 gstr 3b but not filed it. At this stage posting late fee is cumbersome to me and dealers. Gov t should waive and allow at least two month as a breathing time.

  49. SHAILENDRA JAISWAL says:

    – ANY PERSON COMMENTING ON GST IS “DESH-DROHI”
    – YOU HAVE VOTED FOR CHANGE SO
    LIVING PERSON WILL BE DEAD AND PROFIT BUSINESS WILL BE LOSS.
    .
    NO COMMENT ON GOVT.
    NO COMMENT ON PM.
    JUST LISTEN MANN KI BAAT STRICTLY AND CLAP.

  50. praveen says:

    is their any charge or late fee on non filing or late filing of GSTR 3B as GSTR 3B is told to b Provisional return only.. I have submitted wrong GSTR3B of Sep 2017, in which (in Table 3.1) against sales I have shown IGST liabilities by mistake. (factually shown the total figure of CGST and SGST in IGST) whereas i havnt incurred any IGST liabilities. how can I revise it or should i not file 3B for Sep, what ways are before me?

  51. Niket Agarwal says:

    GST LATE FILING FEES OF AUGUST OBSERVED WHILE FILING SEPTEMBER GSTR3B
    Government of India assured that there will be no penalty or late fees for GST return filing for first 2 months vide their press release dated 18th June 2017 on Govt official website. Now when we file the GSTR 3B for the month of September, we are charged for the late fees for August period.
    http://pib.nic.in/newsite/PrintRelease.aspx?relid=165735
    There were many glitches in their GST filing website during the August 3B filing last date i.e. 20th September. Also, due to heavy rains in Mumbai, employees were not able to come to office. Also, relying on the above mentioned GOI press release of no late fees and penalty for first two months, many tax consultant were awaiting for formal notification for extension of GSTR 3B filing date for August as it becomes impossible to complete all the returns by the due date when you are facing the situation of website and manpower problems. Getting data from the clients on time is another big problem which we are trying to resolve but we have no control over the GSTN return filing site or natural calamities.
    Many have submitted the returns and not filed because of expectation of extension relying on above formal press release by Government of India. I personally submitted few returns on 22nd September and at that time late fees of Rs.400 was showing and hence I did not filed the same hoping of extension of filing date like July GSTR 3B. Also, note that during July returns, they charged late fees for the first 5 days after last date of filing until a formal notification came for extension. Anyone who paid the late fees did not get it back yet even after the formal notification of July GSTR 3B last date extension.
    When I was trying to find out solution for my problems then I came across many consultants and CA who are struck with same problems. The penalty they are sitting across is running in Lakhs and they are very worried.
    I tried to call helpdesk of GST but they refused to take any complaint through call and asked me to write in feedback option of CBEC.GOV.IN but to my surprise after writing all my thoughts I was not able to submit the same. Hence, I am writing in here so that whoever faces the same problem can share and and atleast Government keep to their words.

  52. paresh says:

    penalty and late fee should be waive off. want to pay taxes for september month but cannot pay tax as penalty is showing in august month.

  53. Girish says:

    It is purely a mismatch with the newly introduced tax system to the Indians for they are yet to be familiarized with the GST. But our government is much eager to collect late fee on account of non-filing of returns instead of collecting tax. This is very much unfair.

  54. SN Unni says:

    Can I file GSTR 3B forJuly and August without late fees. 200 per day is too much. Can the PM or FM, whoever it may be ,clear the doubts of poor tax payer.

  55. Ram says:

    late fee application is very wrong.Till the GST officers are not aware about its rules how can we expect it from traders.

  56. G M DEVENDRAN says:

    GST 3B SUBMITE JULY AND AUGUST 17 NIL THEIR LEVIED PANLTY AND LATE FEE AN ALSO FURHER FOR THE MONTH OF AUGST SUBMIT THE RETURN LATE FEE AND PEANLTY FEES WITH CHEQUE SUBMIT TO BANKER SOME BANKER SERVOR AN SOFT WEAR NOT WORK TO DATE IN ONE OF THE FILE SUBMIT AUGUST RETRUN ALREADY LIABILITY FEES AND PAID IN TIME FOR THE MONTH OF SUBMIT THEY ARE LIBILITY FOR THE MONTH OF RETRUN DUE 28.9.2017 BUT IN TIME WE SUBMIT THE RETURN CHARGES
    HOWEVER IN SOTH ZONE WEHN SUBMIT THE RETURN AND PAID TAX SOME TIME POWER OFF SOME TIME ALL NET WORKS IN MOBILE NOT WORKING PROPERLY. PLEASE CONSIDER THE CANCELLATION OF LIABAITIES OF PEALY AND LATE FEE REQ.

  57. sivaraman says:

    collection of late fees in sept 2017 gstr 3b filing is inhuman for the previous month late e-filing i request our finance minister mr arun jaitley to re consider and waive off the collection of late fees filing of gstr 3b filing in september 17 – sivaraman

  58. Rakesh Kabra says:

    Presently Goverment only have single window for incomeing.
    Govt has unJustiy and harrishment, Hardness with Busniessman and professional just like notbandi and bankers Employee

  59. BIJOY MUHURY says:

    It seems that our finance minister is more interested in collecting fines from assesses than taxes. It has just been 3 and half months that we have entered into a new taxation system and you (Finance Minister ) have started levying penalty on assesses for not filing GSTR 3B. Please let us know why govt has started a survey as to why most of the assesses have not filed GSTR 3B for July and Aug. If you are doing a survey then why penalty has been imposed.

  60. Deepak Kumar Gupta says:

    if i submit the return before due date i.e 20-sep-2017 but i file it on 14-oct-2017 then i pay late fee or not
    pls clarify this

  61. SHWETAL OSWAL says:

    SIR, BUT THE LATE FEES FOR GSTR-3B HAS ALREADY BEEN WAIVED, SO WHY WOULD PENALTY BE LEVIED.
    ITS JUST A TECHNICAL SNAG, THE HELP DESK SAID.

  62. RAMESH KUMAR THAKUR says:

    Dear Sir, what a Pathetic Joke with an Indian Tax Payers, do you think, Dear Finance Minister due to your attitude we the Consultant and Tax Payer how much facing the mental Problems ?
    ” एक बहुत पुरानी गीत याद आ रही है – तुम पियो तो पुण्य हम पिए तो पाप ” – आपकी कमी — संशोधन और कर-दाता की कमी — हाज़त हवालात, पेनल्टी”
    No Sir – either must be vis-versa or grant to the — Tax Payers – Exemption from any type of Penal Action with facility of Amendment as GSTN Council availing this or same must be act upon the GSTN Equality must be before Law.

  63. L K VAZE says:

    1.late filing charge for Gstr3b for sept 2017 can charge to tax payers , pl clarify of my queries. 2. composition delars form GSTR4 till not appear on Gst portal how can file the return. (3) As per latest gst meeting, if periodicity is quarterly but payment will pay monthly or quarterly ? pl clarify properly

  64. Ad says:

    Late fees should have been exempted for the initial one year, by the time the full trade would have been understood the GST system. Today the delay could occur in account of lack of understanding, time taken to go thru the full process.
    If there is any delay majority it would have been because of lack of clarity and system understanding

    Penalising the trade who are paying taxes is not a correct approach, so this is like if you do not submit your home work in time the teacher will punish you.

    I feel the rule for penalty should be re looked

  65. Sarvesh says:

    Inhuman and insensitive approach by elected Government thinking that all citizens are thieves and should be penalised for every action and non action.

    • ANAM says:

      This govt. will not allow people live peacefully. Their intention is to harass and collect money in the name of penalty…. excessive harassment unbearable.. thousands of people have not filed yet bcoj its a learning stage ….so, gov. should waive off penalty…

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