What is Late fee Under GST ?
When a registered person delays filing his regular GST return before due dates, he will be liable to pay late fee under Section 47 (2) of CGST Act, 2017. The amount of late fee payable depends on the type of return to filed, no of days of delay and due date for filing such return. Currently, the GST portal is aligned to charge a late fee only on returns GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-8, GSTR-7 and GSTR-9 only. However, late fee is applicable on delayed filing of GSTR1 also which may not be getting populated in the return but payable during assessments or on the basis of notice issued by authority.
Late fee applicable as on date under GST:
| Return | Name of the Act | Late fees for every day of delay | Remarks |
| GSTR9/10 | CGST | 100 | The GST law has fixed a maximum late fees of Rs 5,000. This means that in any case, the maximum late fees that can be charged by the Government is Rs 5,000 each return being filed under each Act. |
| SGST | 100 | ||
| IGST | 200 | ||
| Other than GSTR9 /10 | CGST | 50 | The GST law has fixed a maximum late fees of Rs 10,000. This means that in any case, the maximum late fees that can be charged by the Government is Rs 10,000 each return being filed under each Act. |
| SGST | 50 | ||
| IGST | 100 | ||
| Other than GSTR9/10 (Nil Return) | CGST | 10 | The GST law has fixed a maximum late fees of Rs 10,000. This means that in any case, the maximum late fees that can be charged by the Government is Rs 10,000 each return being filed under each Act. |
| SGST | 10 | ||
| IGST | 20 |
Scheme for reduction of Late fee under GST:
In a major relief to the taxpayers, the government has capped that maximum late fee on GSTR-3B returns at Rs 500. CBIC said that the government has decided to cap the maximum late fee for filing GSTR-3B returns for the tax period of July 2017 to July 2020, given that such returns are filed before 30 September 2020. Earlier, in the 40th GST Council meet, Finance Minister Nirmala Sitharaman had announced a cap of Rs 500 to be imposed as the late fee for filing GSTR-3B returns for the period of July 2017 to January 2020. Also, it was announced that there will be zero late fees for those with no tax liability.
- Such relief is available only for Form GSTR3B.
- No Late fee in case of Nil return.
- Scheme applies to all returns pertaining to the period July 2017 to July 2020 when filed between 1st July, 2020 and 30th September, 2020.
- Maximum late fee is capped at Rs. 500 per return if there is tax liability.
How can I reduce my unnecessary late fee liability under GST?
1. Always look out for any notifications currently in order during and file all the pending returns immediately (one such notification is the current one which caps the maximum penalty per return to Rs.500 ).
2. In case of any business which was registered but failed to file any return since the date of registration it is always advisable to apply for cancellation registration since effective date of registration if no sales or purchases are made to avoid late fee. Such businesses need to file their GSTR10(Final Return) and can apply for new registration in case they want to start the business now.
3. In case of any business which failed to file returns for 6 continuous months after from a later date than effective date of registration (Which means they have filed returns post registration but did not file the return for a later date as there are no sales or purchases). In such cases If your effective date of cancellation is any other date or current date then you can visit the office of Assessing Officer and ask him to cancel your GST from registration date for saving late fees. However, if you have made any GST sales or purchase then you should first file the returns till the month in which you have last GST sales or purchase and then ask the Assessing Officer to cancel your GSTIN from that month so save GST late fee penalty.
4. Always keep checking the status of filing, in case the return filing is handled by a third party or consultant. This can be checked from the GSTIN portal itself using the mentioned path . Path gst.gov.in >>> Search Tax payer >>> Search by GSTIN >>> input your GSTIN >>> click on filing table. You can see filing dates for last 12 returns filed.
Author Bio
Good afternoon Colleagues, I have a quick question w.r.t GST compliance. I am working as Freelance IT Consultant, and I exceeded the limit of 20L but didn’t register for GST as I didn’t tracked the income correctly. but my partner (an IT Consulting Company) which was associated with me has collected the GST and paid to government. will this create any problem or penalty for me?
I haven’t file file GST tax and internet paid since year 2020-2021 . Now they asked me pay to penalty 20000 for years . But I don’t have money to pay the penalty .my business has lost completely 0 returns on my business……
Now what should I do ?
If anyone knows the solution …
please info me
I have not filed returns since Jan,2019.I want to cancel my GST no but is asking for penalty of 10000 for every quarter.is there any solution to waive off the penalty?
Hi,
last date for Amnesty scheme is 30/11/2021.
If anyone needs help in saving late fees
What’s up me 9166.387878
Please inform me about NILL Return, Annual turnover is less than 6Lacks, from Dec 2020, till date 19 May 2021,
Please inform me about NILL Return, My annual turnover is less than 6Lacks, from Dec 2020, till date 19 May 2021, there is no business, I have suffered covid, Please suggest how much should I pay penalty for NIL RETURN…or what will be the better option.
My annual turnover is less than 6Lacks, from Dec 2020, till date 19 May 2021, there is no business, I have suffered covid, Please suggest how much should I pay penalty for NIL RETURN…or what will be the better option.
My annual turnover is less than 6Lacks, from Dec 2020, till date 19 May 2021, there is no business, I have suffered covid, Please suggest how much should I pay penalty…or what will be the better option.
I started my ecom business but didn’t file a nil return. Now showing fine. I did no business. How to get rid of this fine and surrender my GST. pLEASE help
Same here I don’t know what to do for zero business it is showing huge fine
I haven’t file file GST return since July months. Now they asked me to pay Penalty 5000 for each, month. But I dont have money to pay the penalty. My business has lost completely.
Now what should I Do.?
If anyone knows the solution..
Please Info me
Gst registration is from Aug 2020. No business so filed nil gst R1 since Aug 2020 to Dec 2020. Didn’t file 3B due to non awareness. Paid 2850/- for Sept 2020, but Now showing heavy penalty for all months. Can’t pay bcoz nil business. Very demotivating for someone struggling to start something new. Very demotivating. Will have to surrender GST if there is no waiver for late fees.
Registered on Dec 2019, could not run business, due to no sales I was unaware, I get SMS from few days of Notice issuance, got checked by CA, he calculated my penalty around 65000/- by September 2020, gst 3B, late fine was waived off. Kindly help to stop this.
Any scheme now to avoid nill return penalty.
I haven’t file file GST return since April months. Now they asked me to pay Penalty 10000/- for each, month. But I dont have money to pay the penalty. My business has lost completely 0 returns on my business..
Now what should I Do.?
If anyone knows the solution..
Please Info me
this is my email id [email protected]
Also if anybody facing same problem, kindly contact me, we will try take any other action. And if I know way I will infom you..
As I have very little knowledge about tax, I paid all my returns through 3rd party, during this corona time, we paid gstr1 but that person was care less and had corona as well so he didn’t file gstr3, we received the order of cancellation only through mail and no sms to my mobile was sent, so I was unaware of the fact that my gst had been blocked. So what can be done sir? Kindly let me know.
I haven’t file file GST return since April months. Now they asked me to pay Penalty 10000/- for each, month. But I dont have money to pay the penalty. My business has lost completely 0 returns on my business..
Now what should I Do.?
If anyone knows the solution..
Please Info me
I haven’t file file GST return since last 9 months. Now they asked me to pay Penalty 2400/- for each, month. But I dont have money to pey the penalty. My business has lost completely 0 returns on my business..
Now what should I Do.?
If anyone knows the solution..
Please Info me via my mail [email protected].
Also if anybody facing same problem, kindly contact me, we will try take any other action. And if I know way I will infom you..
I NOT SUBMITTED ANY GST RETURNS AFTER TAKEN GST NO ON 01.10.2019 TO TILL DATE . WHAT THE LATE FEES PROCESS . IF I WANT THE SUBMITEED GST RETURNS WITH ALL MANNERS . KINDLY GUIDE US .
Hi Reshma,
After Corona my business is dull , sales happening is used only for daily salary and personal issues, I have not filled return from June,
Now I try to ruturn GST for June
System shows late fee June to till date, ok I agree I thought it’s a one time settlement,. After June return, Then again it’s asking for late fee for July to till,
Then
Aug to till date
SEP to till date
Oct to till date
Nov to till date,
This is very bad system, hurting people mind and heart,
When we don’t have cash to file return, we taking time to ready it, but tha cash I have to return (full up to this month’s) is only 50% of late fees, what I do for remaining 50% late fee, then return payments for June July aug SEP Oct Nov and then finally September , I’m fully hurted, this is very bad like Hitler’s Sarkar,
And still people’s are suffering from Corona here, and u providing late fees freely.. pls take necessary action,
And sry if any grammatical mistakes..
I have paid late fee online. The amount has been deducted but it is not updated in the GST portal. I still see it is being notified me to fill late liability fees. can someone help why?
I have not filed gst return since 2 years and my business is zero. How much fine will be charged.
I have arrived and paid all tax due from April 2018 to july 2020 on 23.09.2020 that is before 30.09.2020 as per the notification of 52/2020 ( late fee notification ).The circle office cancelled my registration on 17.09.2020. Because of this i am not able to file my returns even though i have paid tax due amount as per government notification. Is it possible to file my returns GSTR 3B , GSTR 1 from April 2018 to July 2020 and enjoy the benefits of late fee announced by the government. Please guide me and if possible please take up this matter to the honorable Finance Minister. I am very small tiny msme and our annual turnover is less than 20.00 lakh.Thanks
I have already filed GSTR_1 for 2019-20 in quarterly basis but when I want to file 3B each month form Apr.19 to Mar. 20 it shows late fees Rs. 10,000/- per month please help what will do ??
I am an HR professional. I have filed my NIL GSTR3B return for September,2020 On 25/10/2020. It is not allowing me to file GSTR3B return for October,2020. Is there any late fee?
Please help
In what situation Late fee on IGST will be levied ?