CA Atul Modani


GSTR 3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner

A normal taxpayer is required to file GSTR 1, 2, & 3 returns for every month. In case of extension of due dates for filing of GSTR 1 and GSTR 2, GSTR 3B needs to be filed and subsequently if there is any discrepancy between the system generated 3B and earlier filed 3B the taxpayer will have to pay additional tax, liability and other dues.

Because of various technical snags since start of the portal and other issues in GSTN , Ministry of Finance on 18th June 2017 via press release announced Relaxation in return filing procedure for first two months of GST implementation . In the same Press Release it was mentioned that No late fees and penalty would be levied for the interim period. This is intended to provide a sense of comfort to the taxpayers and give them an elbow room to attune themselves with the requirements of the changed system. This not only underlines the government’s commitment towards ensuring that all the stakeholders are on board but also provides an opportunity to the taxpayers to be ready for this historic reform.” 

However this Relaxation for levying of late fees or penalty for late filing of GSTR 3B is now contradicted by Ministry of Finance from various posts.

1) Tweet by GST Official Twitter Handle on penalty for late filing of GSTR 3B

GSt @ Gol

Official Twitter handle of GST GOI tweeted that late fees as prescribed under section 47 will be the fine/Penalty  for not submitting GSTR 3B before due date (20th August 2017 in case of July month).

2) GSTN system will auto calculate Late Fees or  penalty for late filing of GSTR 3B

While releasing Step by Step guide on how to file GSTR- 3B on 16th August 2017, CBEC in point no. 4 stated that late fee or  penalty for late filing of GSTR 3B will be computed by the system in point number 4.

 GST Returns 3B

3) Union Minister of State for Finance and Corporate Affairs Mr Arjun Meghwal Tweet.

Deputy FM Mr. today tweeted a newspaper item of a seminar at Agra he attended which categorically said that Late fee of Rs. 100 per day subject to maximum of Rs. 5000 (Section 47 of Act) will be levied if GSTR – 3 B is filed beyond due date.


Thus from the above latest information from various Finance Ministry constituents, it is evident that Late Fee or Penalty will be levied for non-filing of GSTR- 3B in time. There is no notification for the above Press Release dated 18th June 2017 which can give it a legal significance for overriding provisions of act.

I and many other Professionals have asked the questions via tweet to these twitter handles about relaxation for late fee and penalty given by CBEC for the interim period of 2 months In light of above 3 factor, however there is no reply for the same. Thus having ambiguity regarding the matter.

As per FAQs on GSTR 3 B on GSTN portal, it is stated in point no. 9 as

9. Is filing of GSTR 3 mandatory even if there is no business in the particular tax period?

Ans: Like for filing of GSTR 1, 2 and 3, GSTR 3B is also mandatory to be filed by all normal and casual tax payers, even if there is no business in the particular tax period.

So it is also to be kept in mind that even if there are no transactions in a specific month, NIL GST Return is to be filed compulsorily.

The Author can be reached at

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3) AADHAR CARD– PAN Linking, Supreme Court Decision & Way forward

4) Taxation & Legal Rumors on Social Media – Avoid In Financial & National Interest

5) IT Dept seeks Clarification on cash deposited during Demonetisation

6) Demonitization of Old Notes : Few Legal & Income Tax Aspects

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  1. Sridhar H says:

    Its purely illogical, as small tax payers do not know about late filing fees. that to Rs 200 per day for monthly filing is not acceptable, and more over GST is a new tax rule, at least govt has to give some time to file and other stuff, they should not change late fee initial stage. Unnecessary one of our small customer has paid 30 days late fees unknowingly.

  2. Paritosh Ranjan Mishra says:

    in gstr 3b we click submitted buttun we can’t change any thing in gstr3b that means it is filed so why late fees charge after submission.

  3. D DHARMA RAO says:


    D Dharma Rao

  4. Mahendra M. Chaurasia says:

    I had submitted GSTR 3 B on 20.09.2017 but fail to file col. 6 Payment of Tax on that day. Now today i.e. on 27.09.17 paid Total Rs.2100 for late fee by creating Challan. Amount has been credited in Electronic Cash Ledger but we can not file col. 5.1 Interest & Late Fee and col. 6 Payment of Tax since there is no provision made to enter details in both col. and it is not working.

  5. abc says:

    The greatness of GST is many small players took registration of GST because their Customers needed GST to get them Work/business – They are themselves trying to equip things which they never did to this date!!! and many of them don’t have a turnover either – But Look at the Penalty they will receive… Fantastico..!! Even the GST site is going on renovation many times… no one is sure / or learnt the system … But the Government started Penalties and fines …. Very good Governance Practices….!!!! Keep it UP

  6. SUNIL MINOCHA says:

    The general public was time and again given assurance that no penal provisions would be made applicable for two months from the appointed date of GST law, yet penalty of Rs.100/ per day for delay in filing GSTR3B return of July 17 is automatically levied.The Govt. should honor it’s own commitment made in print media,electronic media & social media and help people acclimatize with the newly introduced indirect laws reform and do away with mandatory penalty,in the interest of society.

  7. Arun Kumar says:

    gst portal not working properly 25th august 2017
    how penalty is justified by gst council
    gst council behave like DECTETORSHIP even
    no concept is clear to gst council about act
    only they are interested in recovery against by
    any means from businessman
    This government believes that every
    businessmen is “Thief

  8. Santosh says:

    We have one small query but it makes huge impact on Trans-1 filing & to take input credit in 3B. On 30.06.17 we have purchased raw material but material arrived in our factory 05.07.17. As per excise rule we cannot claim excise on 30.06.17, hence the closing balance of input central excise as on 30.06.17 does not include such amount, please reply:-

    1. Whether we include this input in 30.06.17 and file excise return & claim in Trans-1 vis-e vis and claim input in 3B OR
    2. Any other way to claim in 3B, without including such transection on 30.06.17 in Trans-1

  9. Kapil Kumar says:

    Agar tax credit Itc mein galat jagah file ho gaya hain to uska kya samadhan hain maine tax credit reverse chages me fill kar diya ab assets ki jagah libility me show ho raha hain aur main agar tax pay nahi kar raha to return submit ho gayi lekin file nahi hui kya kiya jaye tax pay karna hi hoga kya

  10. O.P. Agarwalla says:

    Section 39 does not empower the Govt to prescribes two returns for a single month. Prescribing an additional form (earlier it was alternate form) is beyond the power and I wonder that the form GSTR-3B lacks legal sanctity. I doubt there can be any lawful penalty for delay filing of form 3B.

  11. Sharad Bhat says:

    Today, since morning I was trying to login to the portal, it is still not getting. “This site can’t be reached”, is the message I am getting.
    It is sheer waste of valuable resource, with no outcome. There should not be penalty from the Authorities, for wrong planning of their own. It is like “Ulta chor Kotwal Ko date”

  12. mukesh says:

    We were of the opinion that no penalty will be levied for two months i.e. July and August as they are month of learning. Though interest will be collected @ 18% on amount due.
    I feel there should be one spoke person from government regarding GST and should speak with great caution. As it is the business and accountants are reeling under pressure from GST and Tax audit. It is time to take lenient view by the Government, rather than being too rigid. The last dates are prescribed without the updation of relevant services to comply with the dead lines. (On GST portal, many many issues needs to be addressed) Allow some breathing time to all to understand the procedures and get accustomed to it. 3 Months to be least. Thank you.


    no helpline is provided on GST site. OFFICERS AT SALES TAX OFFICE reply that that can not help for GST. please contact GST SITE personnel which is not known yet.


    There is problem in GST site while uploading RETURN 3 B LIKE : emsigner not working,so dsc is not being attached inspite of all the system requirement fulfilled. i have tried 15 times yesterday.
    in short site has not been prepared users’ friendly. FOR FILING GST RETURN YOU MUST BE A COMPUTER HARDWARE AND SOFTWARE EXPERT .

  15. Bhanu says:

    Really, why to penalise business community, when they r adjusting and co-operating to new GST regime. Instead, govt must allow business community to adjust and re-align their business in view of GST start. Pl don’t threaten & penalize business masses regularly.

  16. Nayan Joshi says:

    This is really sad…This government cannot do anything properly…Looks like Government itself will ruin economy and small businessmen..Everyday they give threat to businessmen through E-mail and SMS. They spread deliberate panic in business community. This is really bad practice. Instead of helping in such en-masse change in taxation regime, they are fear mongering among tax payers. This is not surely the trade friendly approach. This government believes that every businessmen is “Thief”.

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December 2020