Shivam Goyal

Late fee shall be levied on the late filing of GST returns as per Central Goods and Services Act (CGST Act).

Chapter IX of CGST Act prescribes the due date of furnishing different GST returns. In case, GST returns are not furnished within the time limit, late fees shall be levied on it.

The due date of furnishing the GSTR 1 is tenth day of the month succeeding the said tax period. If a registered person furnished the GSTR 1 after 10th of next month, then such person shall be liable to pay a penalty of two hundred rupees for delay of each day.

Revised Late Fee Rates:

The government has reduced the rates of late fees on late filing of GSTR-1, GSTR-3B (October 2017 onwards), GSTR-4, GSTR-5, GSTR-5A and GSTR6 by way of different notifications.

Currently, for the aforesaid returns, the late fees for filing the normal return is 50 rupees for each day of delay and for nil return, it is 20 rupees per day.

For example: A taxpayer has filed GSTR 3B of November 2018, on 29th of December, whose due date is 20th December.

Such taxpayer shall be liable for late fees of Rs. 180 (Rs. 20 per day*9 days).

It is to be noted that, in the GST Portal, late fees for a month is added in the return of subsequent month.

In the aforesaid example, the late fees of Rs. 180 for November 2018 return will be added in the return of subsequent month i.e. in GSTR 3B of December, 2018.

Recommendation made in 31st Council Meeting:

In the recent 31st Council Meeting, GST Council has recommended that late fees shall be completely waived for all taxpayers in case of GSTR-1, GSTR 3B & GSTR-4 return for the months/quarters July, 2017 to September, 2018, if these returns are furnished after 22.12.2018 but on or before 31.03.2019.

However, for the above recommendation, notification is still to come.

The government has taken a decision for waiving off complete late fees for the returns of July, 2017 to September, 2018 but I am finding lot of troubles with the condition of time limit for furnishing the return i.e. 22nd December, 2018 to 31st March, 2019.

Government has tried to play a smart game here by laying such condition but this will spread wrong message to the taxpayer.

Just think about a taxpayer who has urnished all his returns from July 2017 to October 2018 in November month by paying late fees of 40k to 50k rupees. Such person must be thinking why he has paid the late fees. This is really unfair to such honest person who has complied with GST law even by paying late fees.

This condition will only benefit to such untruthful person who is not concerned with compliance of Indian laws.

This will certainly extend the notion that the government will sooner and later waive the late fees for filing the returns and hence, will encourage the persons to not file the return within the time limits.

Thus, the government should find the consistency for waiving off the late fees for all the taxpayers, whether taxpayer has already paid the late fee or not. So, government should return the taxpayer’s money which is already paid as late fees if government really want to waive the late fee with fair intentions.

For the above reasons, the government should waive the late fee for all the taxpayers irrespective of timing of filing of return and expecting that government will come out with a notification that will waive the late fee for all taxpa

More Under Goods and Services Tax

44 Comments

  1. Kantharaju K K says:

    Every one is ready to comment. No one is ready to take United action. Please come forward to file PIL for refund of the same.

    Kantharaju K K
    9108141636

  2. Deepak Acharya says:

    Hi,
    My firm late fee are due from October 2018 to till now. what should i do now. is it any posibilty that government waive late fees? or should i request to portal and department for waive? or maybe wait for government notification?

  3. Ranjit Kumar Modak says:

    I have also paid Rs.77800/- as late fees for submitting return from Aug 17 to sept 18. As Govt. Waived late fees I want to get refund of the amount.
    Ranjit Kumar Modak , Tribeni, Hooghly 712148.

  4. Dinesh Sapte says:

    Hi Colleagues,
    Do you think the government will refund the late fees paid on late filing of GSTR3B? When will this happen? Is there any representation done? Please advise?

  5. Kantharaju K K says:

    Hi Sir,

    Even i have also paid more than 40K as late fee, that too in the month of Novmeber-2018. If i could have delayed for one month, i would have saved more than 40 K. Please be unite to file PIL to get the refund.

    Regards,
    Kantharaju K K
    9108141636

  6. S mohi nizamuddin says:

    Is anyone doing anything regarding this so that we can get our refund. I request all to get together and help each to get out hard owned money out. I have paid more than 97k for my companies. This is very bad I feel like killing myself. This is totally unfair.

  7. surekha m says:

    I have paid GST late fees penalty of Rs 125000.
    Now Government has waived off late fees for non payers.
    This is injustice to honest people who abide to laws.
    Government should waive of penalty to all and refund penalty amounts to people who already paid.

  8. Kuldip says:

    I have paid total Rs 53,000/- late fee on 12 Dec-18, but as per notification late fee will waive off who file return on or after 22 Dec, 18, this is unfair decision taken by council.

  9. Anuj says:

    I also paid 49k late fees by taking a loan. I am a small tax return preparer and one of my clients forced me to pay said that it was all my fault. So I had to pay please and now when those who did not even try to obey the rules are set free. I also need refund for the fees.

  10. Ashoksingh Deora says:

    Sir,
    i am a new and very small buisnessman.
    maine april 2018 se november 2018 tak ka tax 21 december 2018 ko bhara tha
    total tax amount in ruppes :- 94,467 +
    LATE FEES

    APRIL – 3975 + 3975 = 7950
    MAY – 5000 + 5000 = 10000
    JUNE – 4600 + 4600 = 9200
    JULY – 3850 + 3850 = 7700
    AUGUST – 2975 + 2975 = 5950
    SEPTEMBER – 2300 + 2300 = 4600
    OCTOBER – 1450 + 1450 = 2900
    NOVEMBER – 800 + 800 = 1600

    TOTAL LATE FEES – 49900/-
    total tax amount :- 94467/-
    total :- 144367

    sir ab batayiye maine konsa paap kiya tha jo mujhe itna late fees bharna pada…
    sir jitni late fees bhari he maine utna kamane mujhe kam se kam 6 mahine lagenge

  11. Savitry Sanitary Works says:

    Dring the period Sept’2017 to Sept’2018 we have paid late fees while filing of GSTR3B for an amount of Rs.5875/-. Now Goverment has waived off the same.
    Should we get the refund back of the same amount.

  12. GK says:

    I paid around Rs.130000 on last month only. Now dont know how the government ready to do the people those who are try to obey the rules. Its really killing me because that amount i paid in very hard situation. Doing this kind of thing government lead the people to do the things in non proper way.

  13. Rajdeep mishra says:

    I have already paid 57000 as a fine in the month of august by taking loan in intrest but now i m ashamed of being an honest person

  14. Jaganmay says:

    I paid almost 1,30,000 including interest on late payment during August, September 2018. Had to go through a hell lot of trouble and now we are left to feel like fools.

  15. Kamalakannan says:

    In India honest will be punished and dishonest will be rewarded this the trend after independence. I feel ashamed by being honest incurred heavy loss of paying the late fees. Everybody ridiculous me

  16. PANKAJ KUMAR says:

    I PAID 70000RS LATE FEES.. WHAT THE HELL IS GOING ON. I TOOK LOAN TO PAY GST PENALTY.. I WANT MY MONEY BACK. THIS IS NON SENZE. MODI GOV RETURN MONEY OR ELSE NO ONE WILL VOTE FOR THIS CHEATING TO US

  17. Raihan says:

    This what happens when a unplanned Gst is bought in haste and not by a experienced and full time FM I myself has paid penalty in lakhs I think the dealers who have paid penalty should either be refunded or given in cash ledger.We feel cheated.

  18. Vivek singh says:

    I also paid 52 k on 14 december as a nil filing late fee. Govt should return the penality late fees who has already paid as a law abiding taxpayer

  19. Bharat says:

    With reference to Notification No. 76/2018 – Central Tax, The Late Fee collected by the government for filing GSTR1, GSTR3B, GSTR4 etc for Oct 17 to Sep 18 before 22.12.2018 should be refunded. Otherwise we are forced to think that government indicates non filing of GST Return is better than filing it as non filer are benefited from penalty and use the GST amount as the capital.

  20. Karthik says:

    It is very good news for all tax payers who are using unfair practice of not filing GST return on time. Also a bad news for tax payers who file their return on time and if there is late of 2 to 3 days also they pay the late fees without any hesitation. What kind of law is this.

  21. Bharti says:

    I am handling 10 to 15 firms under me and all of them are firing at me saying that after know you had collected the late fees with us and now government had waived off it, So now anyhow return back our money. What can we do?

  22. Sagar says:

    I am also completely agree with Mr Shivam Goyal. Why Govt want to make injustice with taxpayers who complied with law even by paying late filing fees? Why govt is granting late filing fees waiver benefit to only those who are non-complaint or untruthful to lw/ govt. Whether Govt really want to waive the late fee paid by honest taxpayers?

  23. dalip says:

    I have paid 1.20 lakh late fee on dec 4th dec, now govt waived off only for those who hve not files, this is height of injustice with honest people, who are complying with norms by paying late fee.
    it has to be refund

  24. bobby yohannan says:

    I paid 62000 ,
    My hard earned money drained away only because of some late…
    Just cried for a day..
    I believe the Govt will refund the money.

  25. CA D K UPENDRA says:

    Sir,
    God only knows the legal sanctity of adhoc decisions taken by GST Council and its faulty implementation by GSTIN Network operated by

  26. Indrajeet Kumar says:

    According to the GST Council Meeting, from 01.07.2017 to 30.09.2018 late fees waived out but those Tax payers had already paid late fees, will Govt to refund the late fee or not.
    Indrajeet kumar

  27. D Dharma Rao says:

    According to the GST Council Meeting, from 01.07.2017 to 30.09.2018 late fees waived out but those Tax payers had already paid late fees, will Govt to refund the late fee or not.
    D.Dharma Rao

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