Article deals with Late fees payable for delayed Filing of Form GSTR-3B and Form GSTR-1 by Taxpayer having no outward supply or those who are required to file Nil Return and For Taxpayer who have liability of GST Payment. Article also explains Rate of Interest payable for delayed Payment of GST.

Government has observed that a number of Taxpayers are still not filling their Monthly returns. As per latest Press Release the summary of returns filed for the month of January, 2018 is depicted below:

Taxpayers required to file Return (Other than composition Taxpayers) GSTR-3B filed till last day of filing % of returns filed till last date of filing Filed till 18th March 2018 % of filing as on 18th March, 2018
83,52,202 53,94,018 64.58% 62,96,048 75.38%

Taxpayers who are not filling GST monthly returns will have to pay hefty late fees and Interest liabilities.

LEVY OF LATE FEES

(Section 47 of CGST Act after considering the Waiver of Late Fees via Notification No.- 64/2017 Central Tax; Dated: 15 Nov 2017 for GSTR3B and Notification No.- 4/2018 Central Tax Dated: 23 Jan 2018 For GSTR1. )

Return Particulars Late Fees Remarks
GSTR1 No Outwards Supplies (NIL return) Rs 20/ Day Rs 10 each for Central and State
In Other Cases Rs 50/ Day Rs 25 each for Central and State
Late Fees for GSTR1 is to be self declared in GSTR3/3B return
GSTR3B Tax Payable is NIL Rs 20 Day Rs 10 each for Central and State
In Other Cases Rs 50 per Day Rs 25 each for Central and State
Late Fees for GSTR3B is auto populated in GSTR3B return

Subject to maximum of Rs 10,000 per Return (5000 CGST + 5000 SGST)

INTEREST ON DELAYED PAYMENT OF TAX (Section 50)

Interest at the rate 18% p.a. is payable on tax due from the date succeeding the due date of return till the date of payment. Late Fees is to be self declared by the taxpayer in GSTR3B.

A taxpayer who has not filled any return till date will have to pay total late fees upto Rs 29,000/- to file the returns now (on 31st March 2018). Following are further details of calculation of late fees payable by such taxpayer:

Late Fees for Non- Filling of GSTR3B (July 17 to Feb 18)

Month Due Date Date of Filling Late Days Late Fees
Tax Payable= NIL Tax Payable > 0
October 20/11/2017 31/03/2018 131 2620 6550
November 20/12/2017 31/03/2018 101 2020 5050
December 22/01/2018 31/03/2018 68 1360 3400
January 20/02/2018 31/03/2018 39 780 1950
February 20/03/2018 31/03/2018 11 220 550
  TOTAL 7,000 17,500

 Where tax payable is NIL- Total Late Fees of Rs 7,000/- .

Where Tax is Payable- Total Late Fees of Rs 17,500/-.

Late Fees for Non Filling of GSTR1 (July 17 to Dec 18)- Quarterly Return

Quarter Due Date Date of Filling Late Days Late Fees
Outward Supplies = 0 Outward Supplies > 0
Oct- Dec 15/02/2018 31/03/2018 44 880 2,200
Jan- March 30/04/2018 NA NA NA NA
  TOTAL 880 2,200

Where there are no outward supplies Total Late Fees of Rs 880/-.

In Other cases- Total Late Fees of Rs 2,200/-.

Late Fees for Non Filling of GSTR1 (July 17 to Jan 18)- Monthly Return

Month Due Date Date of Filling Late Days Late Fees
Outward Supplies = 0 Outward Supplies > 0
October 10/01/2018 31/03/2018 80 1600 4000
November 10/01/2018 31/03/2018 80 1600 4000
December 10/02/2018 31/03/2018 49 980 2450
January 10/03/2018 31/03/2018 21 420 1050
February 10/04/2018 NA NA NA NA
  TOTAL 4,600 11,500

Where there are no outward supplies, total Late Fees of Rs 4,600/-.

In other cases, total Late Fees of Rs 11,500/-.

NOTE: Late Fees for the month of July to September for both GSTR3B and GSTR1 are waived by government and thus are not included in above calculations.

As calculated in above mentioned tables, even a small taxpayer opting for quarterly returns and having NIL Tax Liability will have to pay Rs 7,880 to file the returns (assuming 31 March 2018 as date of filling).

Apart from above late fees and Interest Department can also initiate Penalty and Prosecution proceeding in case of non filling of returns. Kindly file your returns and discharge the tax liabilities at the earliest if not yet done. It is also advised to recheck the status of your returns on common portal and save ARN of all the returns filled.

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Qualification: CA in Practice
Company: N H Singhal & Associates
Location: Uttarakhand, IN
Member Since: 05 Mar 2018 | Total Posts: 2

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10 responses to “Late Fees for delayed/Non Filling of GSTR3B & GSTR1 & Interest for delayed payment of GST”

  1. Sandip Vasudev Gandhe says:

    Dear sir I file nil gstr 3b for sept 2017 wrongly as there are purchases i want to know am I able to add the purchase s of sept in March gstr3b.

  2. S N SAINI says:

    We having GSTIN registered in September,2017.

    We have done NO transaction in the Firm .
    We are filing GSTR3B return every month.

    Pls confirm shall we have to fill return for GSTR1 also or not ?

  3. Narayan says:

    Sir, any procedure for waiver of these fines in the case of non-filing of Returns.

    • hsinghal86 says:

      July to Sep Late Fees already waived by Government. Also late fees reduced from RS 200/day to Rs 20/ day or 50/ Day.

  4. Nilesh Sonawane says:

    nice Article ….

    Very very Important & Useful Information about late fee & Interest.
    But while filing of GST Return system is not forced for Interest payment.

    -Nilesh

  5. Tarun Garg says:

    Please provide me the legal backing for not computing late fees for the period July to September for GSTR-1 as N/N 04/2018 referred by you not taking about waiver off late fees for the above mentioned period.

  6. lohitha.surisetti says:

    Where do we need to pay the late fee for GSTR-1?
    The late fee for GSTR-3B is being auto populated,so where to enter late fee for GSTR-1?

    • hsinghal86 says:

      Not yet clarified by government. Original payment was through GSTR3, However same is postponed for the time being.
      Late fee for GSTR1 can be manually added in GSTR3B, but clarification required on the matter from Government.

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