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. Subject to maximum of Rs 10,000 per Return (5000 CGST + 5000 SGST) |
| 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. Subject to maximum of Rs 10,000 per Return (5000 CGST + 5000 SGST) |
| In Other Cases | Rs 50 per Day | Rs 25 each for Central and State | |
| Late Fees for GSTR3B is auto populated in GSTR3B return | |||
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.
Author Bio
request you to please confirm me whether interest will be charged by department but we have already if GST is paid but the GSTR 3B return file is late. interest deposit or pruff. input payment challan , late fees return also paid
Can we get relief from interest , due to tax deposited but not settoff in same month in 17-18 from cash ledger and setoff made in 18-19.
Now in Annual return can we file 9C without paying any interest due to late setoff of tax ( Pls help – 7389739590)
Sir,
Whether Interest is applicable on the total liability on late filing of GSTR 3B for the period 2018-19. and If so, why not on the payable amount ?
Hi,
I need some help and advice on GST Returns filing.
• We have a Parent Company Navon Kosmos Pvt Limited under which we have a website smartwomanworld.com (Content article site)
• Navon Kosmos Pvt Limited is attached to the Amazon Affiliate Program since 2016
• Whenever somebody buys a Amazon Product via our website (smartwomanworld.com), we (Company NavonKosmos Pvt Ltd) earns a commission on the same.
• We get a Maximum commission per month of less than Rs1500/-.
• Having said that, we are planning (In July 2019) to start a new line of Business (xyz.com) – under NavonKosmos Pvt Ltd wherein we will be selling our own course material on the Internet. For this reason we had applied for a GST number for our Company Navon Kosmos Pvt Limited and got it on 31st of October 2018.
• Both the above website (smartwomanworld.com) AND the New website (xyz.com) are lines of Business under our Parent Company (Navon Kosmos Online Services Pvt Limited) – for which we Now (since October 2018) have got a GST number.
• Till date we have only recd Amazon commission because of smartwomanworld.com BUT have not sold any courseware via xyz.com AND hence we have not invoiced anyone using this GST number – which we got in October 2018.
• As we had not sold anything using our GST number, we were under the impression that there was no need for us to file GST Returns for Navon Kosmos (even though we had a GST number)
• On meeting our CA, he says that as we earn Amazon Commission via smartwomanworld.com (which is under Navon Kosmos Pvt Limited) – we need to pay GST for the same.
• We were not aware that we need to file gst returns as we were not selling any of our OWN goods and services as we never used our gst number to do any invoicing.
• However the CA says that the Amazon commission is treated as Services and hence we have to pay GST since October 2018 (the time we got the GST number)
• The CA says that we have to file GSTR 3B and GSTR 1 (quarterly as our turnover is less thann1.5 crore). Infact the only revenue we earn is the small amazon commission coming to less than 1500 Rs per month.
As we have got the GST number since October 2018 and not filed GST Returns – this is now coming to Hugh Penalties if we were to pay the GST.
GSTR – 3B—
• Our CA explained to us that besides the tax payable on the amazon commisons, we need to also pay Rs.50/- per day as penalty from October 2018 onwards which is coming to an average Rs 4000 to Rs 5000 per month for last 7 months amounting to Close to Rs 30,000.
However on going into the GST filing Returns software it is showing Rs.5000/- CGST and Rs.5000 SGST separately (to be paid as Late fees / penalty), wherein as per our CA it should be maximum of Rs 5000/- . This is in addition to the tax and interest we have to pay on the monthly commissions.
Questions –
• Does Amazon Affiliate Comission received – come under GST. Pl. Advice?
• Is the Max penalty for filing GSTR 3B Rs.5000/- OR Rs. 5000/- for SGST & Rs. 5000/- for CGST. Pl. Advice?
• Is there any provision by the Government to waiver off this penalty as we were not aware that we need to pay tax on Amazon affiliate commissions (we are not selling anything using our own GST number. Pl. Advice?
• Also as the comission we receive is less than average rs 1000/- per month, we would end up paying Hugh penalties. Is there a way out?
Also for filing Quarterly Returns (as turnover is < 1.5 cr) via the GSTR – 1 form – the Penalty is Rs.5000/- per Quarter.
• Is this correct? Pl. Advice
• Can this also be waived. Pl. Advice?
Please advice.
Warm rgds,
Aldrin Dsouza
In notification no. 64/2017, where is it mentioned that maximum late fee cannot exceed Rs 10,000 per return? This part is incorrect
Sir have running one firm i have not filling gst monthly returns for the year 2017-18. know i have ready to pay the gst filling returns. plz information this period interest wavieoff or Not reply me.m
I request you to please confirm me whether interest will be charged if GST is paid but the GSTR 3B is yet to be filled of Jan 19.
Thanks
how to file gstr3b for december 2018 with late fee
Dear sir , I not filled GSTR 3B NOV 2017 TO NOV 2018 TOTAL RETURN 12 MONThS and one month nov 2017 file 28/11/2018 let fees 10000/ as count new let fees 10000/ com per yevry months
i helples totel 100000 not me mony paid the tax for july,august,September(quarterly) but i did not file the what I should DO
Dear sir , I filled the GSTR 3B and paid the tax for july,august,september(quaterly) but i did not file the GSTR 1 and gstr 2 for july and august 2018. what I should DO.
By looking at interest provisions and many other provisions in GST, income tax and other provisions it seems Mr. Jately is not at all a fit person to be a Finance Minister. Many provisions in these laws are such that shows government dictatorial thinking which portrays public as helpless cows whom they can draw milk to the extent of it’s blood.
Interest of 18%pa is levied on late payment of tax while on refund government will pay meagre 6%pa.
We as public decry such thinking and government should make equal provisions for public and for lapses from government side.
We as public also raise our voice and government must hear it loud and clear. We did not elect Mr. Jately then how are you mgaking him a minister for such long period? Government must remove Me. Jately immediately. This main has put whole Nation to hardships by advising government to maintain dictatorial attitude and when there is noise then make gchanges. Why make mindless provisions????
By looking at interest provisions and many other provisions in GST, income tax and other provisions it seems Mr. Jately is not at all a fit person to be a Finance Minister. Many provisions in these laws are such that shows government dictatorial thinking which portrays public as helpless cows whom they can draw milk to the extent of it’s blood.
Interest of 18%pa is levied on late payment of tax while on refund government will pay meagre 6%pa.
We as public decry such thinking and government should make equal provisions for public and for lapses from government side.
We as public also raise our voice and government must hear it loud and clear. We did not elect Mr. Jately then how are you making him a minister for such long period? Government must remove Me. Jately immediately. This main has put whole Nation to hardships by advising government to maintain dictatorial attitude and when there is noise then make changes. Why make mindless provisions????
sir,
I have a small traders in Rajasthan. I Could not file GST Return Jan18 To Aug 18 now late fees arrived rs.20000/- upto date i invested 3 laksh in business only. I have no money GST return 3b extended without penalty.pls. advise.
sir,
I have a small traders in tamilnadu. I Could not file GST Return 3b and GSTR1.Now GSTR1 time extended but 3b not extened now late fees arrived rs.70000/- upto date i invested 3 laksh in business only. I have no money GST return 3b extended without penalty.
Very very Important & Useful Information about late fee & Interest.
Sir ,I had filled GSTR 3 for Oct,and Nov but there on words I didnot filled any GSTR 3 B FOR FOLLING MONTHS TILL NOW ……UPTO DEC – TO FEB ,I HAD NILL RETURN ,AND IN MIN MARCH I HAD INPUT AND OUTPUT THEN WHAT WOULD BE MY LIABULITY OF LATE PAYMENT ….IT WOULD BE 7000 0R 17500
I am a small trader. I have filled GST3B on time starting July 2017 for all months. I have opted for quarterly filing of GSTR1 starting Aug 2017. July GSTR1 was filed on due date. However, I forgot to file GSTR1 for Aug 17 and Sep17. I have filed GSTR1 for Dec 17 Quarter and March 2018 quarter. Please suggest whether any additional fee / penalty leviable if i want to file GSTR1 for Aug 17 and Sep 17? Should i file the return for 3 months (July 17 to Sep 17) or for two months as i have already filed July17 return on time.
WE HAVE NOT PAID GST TAX W.E.F. MATCH-2018 FOR RS. 1700000/- HOW MUCH PENALTY/INTEREST WE HAVE TO FACE
Hello,
I have incorporated my company on June 14 last month and have registered my company for GST on July 19th , this month. Do I need to file GSTR-1 and any other return this year. Please guide will be greatly helful.
Sir I have submit application cancelation gst in april but still it showing under procesing so we have to fill gst 3b and gstr1any pls reply fast
Sir l apply GST reg on17 Nov2017 but not filling any GST return due to some problems.but at present want to return filling how much late fine for till now
sir i want to know gstr 1 late fees will automatically or manually
Hi,
We are having a Nil return of GSTR3B from Jul’17 to Jan18 do we have interest? for non filing the return.
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.
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 ?
Sir, any procedure for waiver of these fines in the case of non-filing of Returns.
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
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.
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?