Goods and Service Tax is an ambitious tax regime applicable from the 1st of July 2017 made a number of indirect taxes subsumed into it. The government has revealed the due dates for the payment of GST. The GST payment due date for general taxpayers is the 20th of next month while the GST payment due date for composition scheme dealers is the 18th of next quarter. As per Budget 2022, the due date had been revised from the 20th of next month to the 13th of next month in the case of Non-Resident taxpayers.
Latest Update In GST Payment
- The Kerala GST department has shared a notification, SRO No. 1153/2024, related to the pending GST payment under the Finance Act 2024. Read PDF
- Punjab and Uttarakhand taxpayers can now make GST payments via debit and credit cards. View More Also, the department has added a new TMB bank for the taxpayers. . View More
- Arunachal Pradesh taxpayers can now complete GST payments via UPI and debit or credit card facilities at the official GST portal. View more
- IDFC First and Bandhan Bank have now enabled GST payment via Credit/Debit Card at the official portal. View more
- GSTN updated its payment procedures to make people pay using UPI, and credit/debit cards, with the help of Axis and Karnataka Bank. Read more
- GSTN department enables the GST payment via UPI, debit card and credit card for West Bengal taxpayers.
- HDFC Bank now allows UPI and debit/credit card payments for GST at the official portal. View more
- Jammu & Kashmir taxpayers can now make GST payments via UPI and debit or credit card facilities. View more
- For taxpayers, the GST department has added a new bank, Dhanlaxmi to facilitate GST payments on the official portal. View more
- The GST department has added more banks to make a GST payment at the official portal. View more
- The GST department added a new state Uttar Pradesh for UPI facilities and CC/DC payment.
- Four additional states have been included (Jharkhand, Karnataka, Rajasthan and Tripura) to provide Credit Card, Debit Card, and UPI facilities for GST payment.
- Kotak Mahindra bank users can make GST payments via UPI facility in selected 10 states. View more
GST Payment Due Dates for Both General & Composition Scheme Taxpayers
| Type of Taxpayer | GST Payment Due Dates |
|---|---|
| Regular | 20th Day of the Next Month |
| Composition | 18th Day of the Next Month of Quarter |
| Non-Resident | 13th Day of the Next Month |
| Input Service Distributor | 13th Day of the Next Month |
| TDS Deductor | 10th Day of the Next Month |
| TCS Collector | 10th Day of the Next Month |
Recommended: Due Dates of GST for Return Filing for Taxpayers in India
Interest on Late Payment of GST
According to the GST Penalty regulations, interest will be charged at the rate of 18 percent per annum from the taxpayers who fail to pay their taxes on time. The interest will be levied for the days after the due date.
Check the example below to understand it better: Suppose your tax liability is Rs. 2,000 and you have not paid tax on time for a given month. Now, if you pay tax after one day from the due date, your interest will be calculated as 2000*18/100*1/365 = Rs. 0.98 Per day. If you delay more than that, you’ll have to pay an interest of the same amount per day. Check out the document attached below (chapter 10, point 50) for more details.
Fill Form for Free Demo of Gen GST Software
Penalty on Missing GST Due Date
In such cases, where taxpayers do not file their returns within specified due dates mentioned, he is obliged to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each case of CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the given due date to the actual date when the returns are finally filed.
Rules and Regulations of GST Payment for Taxpayers
- The electronic cash ledger will be credited if payment for tax, interest, penalty and fee has been made by internet banking, credit card, NEFT, RTGS. While the amount can be used for the payment of interest, tax, penalty which is remaining in the electronic cash ledger of the taxpayer
- A payment for GST PMT-06 form is done through challan while the challan is only valid for the time period of 15 days. When the payment is done successfully, a Challan Identification Number (CIN) is generated. If in any case the CIN is not generated than the taxpayer can file Form GST PMT-07
- Online payments even made after 8 pm will be credited on the same day to the taxpayer’s account. While there will be no physical challan accepted for the GST payment while the challans will be generated from the gst.gov.in only for all the payments of taxes, fees, penalty, interest
- For the payment of challan under the 10000 rupees limit, it can be done over the counter with cash, cheques, demand draft through authorized banks while for the payments exceeding the amount of 10000 will be collected through digital mode only
Some of the Other Rules of the Challan are:
- Just immediately after the creation of CPI and common portal identification number, all new challan can be modified or edited. If there is any change in the amount there must be new challan generated also if the challan contains incorrect data will expire automatically after 15 days
- Each and every challan must be issued with a separate cheque or DD
- A partially filled challan can be saved in the post-login mode and can be accessed using the path > Services > Payments > My Saved Challans. A maximum of 10 challans can be saved on the GST portal with a validity period of 7 days
- The system will restrict any new generation of OTC challan if there is any unpaid OTC challan generated with the tax period amount exceeding rupees 10000. The challan will also automatically get cancelled or expire after 7 day validity period
- There will be UTR used in RTGS transactions with RBI. While the UTI must be linked, If in case the payment is not updated even after 2 hours on the landing page, there will be an option to link the UTR
- On behalf of a taxpayer, the third party can make the payments
Important Things of GST Payment for Freelancers
Beneath the present GST law any individual who is providing the services that comes under the taxes should enroll in the state as a hub of providing the service; if the average turnover exceeds 20 lakh for the fiscal year ( ₹10 lakh in some states like those in the North East), and that shall be liable to apply for freelancers upon the mentioned exceeding limit. 18% GST shall be applied to the freelancer which is same as applicable for the other service provider relied on the kind of service they furnsih.
Provisions for Electronic Credit Ledger
The amount should be credited to the Electronic credit ledger which is filed by the person in his Returns. While the amount stated in the electronic credit ledger can be used for tax payments only. Any differences in the electronic credit ledger must be brought to the notice of an officer through form GST PMT-04.
According to the following order, a taxpayer must discharge his tax duties:
- Self-assessed tax with other dues related to the returns of previous tax periods
- Self-assessment tax and other dues concerned with the current text period
- The amount payable under the rules and regulations act including the demand stated in section 73 or 74
- Late payment interest on GST
- Interest will be applicable at the rate of 18% if the payment is not done within the due date
- A rate of 24% interest will be applicable in the case when a taxpayer claims excess of input tax credit or makes a reduction in the output tax liability
GST Payment Process By An Unregistered Person on Portal
GSTN provides a complete GST payment procedure by an unregistered person by generating a user ID on the official government portal. Here, we disclosed step by step guide.
How to Generate a User ID on the Portal?
- Open https://www.gst.gov.in/ website on Safe Browser
- Now Click on Services > User Services > Generate User Id for Unregistered Applicant
- A new page will be opened for the name of the ‘New Registration for Unregistered Applicant’
- After, you have to select one option from Resident or Non-Resident status
- After select one, they can file the mandatory fields such as state, legal name as per PAN, trade name, details of the authorised signatory, and address of the authorized signatory and address.
- After filling required details, enter the captcha code, and then click on ‘Proceed’. You will receive OTPs on your registered mobile number and email.
Process of GST Payment
https://www.gst.gov.in/ > Payment > Create Challan Enter the ID generated above and make payment
GST Payment Verification Procedure
https://www.gst.gov.in/ > Payment > Track Payment Status Enter GSTIN/Other Id generated above along with CPIN and click on track status.
General Queries on GST Payment
Q.1 – What do you mean by the GST late fee and interest rate?
In context to the late fees, the non-payment of the late payment poses an interest. The total penalty burden surges through 18% per year as interest. An assessee is subjected to the same burden during the complete time of furnishing the taxes. The fees and the interest gets computed from the last date to the date of filing.
Q.2 – What shall be the result if the assessee does not furnish the GST Return?
The assessee who holds the GST enrolled number is required to furnish the GST return. If someone loses to furnish the GST return then a late fee will get imposed on the daily grounds. One shall not be enabled to furnish the ITR for the subsequent month if he or she does not or fails to furnish the GSTR for the current month. Apart from all these compliances an amount of Rs 50 shall be imposed every day as a late fee. Rs 5000 will be the highest amount that could be obtained as a late fee if the assessee losses to furnish his GST return.
Q.3 – As a taxpayer I do not have any amount to file as a GST return, Could I furnish my GSTR?
Yes, one is enabled to furnish the GST return. The filing is adjusted as a NIL return. There might be two cases to furnish the GSTR with no tax. In the first case, there shall have no buyings and no sale in that specific year hence no transaction is there. Thus one can furnish the NIL transaction return. In the other case, the goods and services have been purchased by you but no sale has been performed. Hence you have furnished the GST during the purchase thus you need to furnish the GSTR-3B and avail of the ITC.
Q.4 – What is the method to compute the late fees for the GST payment?
Rs 100 shall be imposed by CGST and Rs 100 by SGST post to the last date of furnishing of the GST return. Hence a total of Rs 200 per day shall be levied through the tax council against the taxpayer. For instance, if the assessee losses to furnish the return due on the date 15th August and do not furnish the same till 9th September then the late fees shall be computed as:
- 25 days * 200 = INR 5000 of late fees
Q.5 – Is there any interest imposed on the late fees with respect to the payment of GSTR?
GST penalty laws verified that each assessee who losses the last date to furnish the taxes needs to file the interest with 18% per annum as late fees. Hence if the individual due for the GST return is Rs 2500 and he or she files it after 3 days of the last date then the interest need to pay as a late fee on the tax shall be computed as:
- 2500*18/100*3/365 = Rs. 3.7 of interest on late fees
The interest amount gets computed towards the duration between the actual last date of paying the tax and the date on which the return was furnished.
Q.6 – Is it important to furnish the GST as a NIL transaction?
If you own a GST registration number then truly it is essential for a taxpayer that he furnish the GSTR. If you pose no buyings or sale transaction then you are required to furnish the NIL GSTR. if you do not furnish the GST return, then late fees shall get imposed. Beneath the CGST act Rs 25 will be imposed as well as Rs 25 shall get charged under the SGST act on a per-day basis. On the same penalty amount, 18% interest per annum will be imposed.
Q.7 – Can late fees on GST be avoided?
In some of the cases, GST late fees shall get avoided but if it does not then it should be furnished prior to the furnishing of the taxes
one of my friend due to covid he din’t filed GST nil return since2019 february ,and he is sole trader no business during the past 48 months due to illness. Now he recovered from health issues and want to start same business, but he try to use GST no , he received notices want to file nil return every month that system showing cgst rs.5000/- and sgstrs. 5000/- late fee, if he pay rs. 10,000 each month till january 2023 for 48 months the total amount aproxmately rs. 4,80,000/- is it possable a comman people to up date that much amount for gst late fee to start again his business ? how to shart itout? but his total turnover before 2018-19also not more than rs.90,00,000/-
“Please consult GST Practitioner for the same”
what will happen if you fail to to pay the gst and already got a warning , the what will happen
This will lead to Legal proceedings against the taxpayer from the concerned department
16.10.2022 SIR.WE ARE GST REGISTERED COMPANY.WE RECEIVED CAR SALES RS.5 LACS WITH GST ON DT.13.10.22 AND WE GENEREATED SALE INVOICE ON DT 14.10.22.CAN WE MAKE GST PAYMENT ON NEXT MONTH ON 20.11.2022 TO GOVT.PLEASE REPLY.THANKS.K.RENGARAJAN
No
Dear Sir,
We have a one-issue regarding non-receipt of payment from our vendor against output bills,
We are cleared all GST returns and uploading of bills for that particular party.
Please suggest recovering the payment from that vendor from 2018 – 19 FY to 2020 – 21 FY
We have all Purchase Orders and Bills.
Please suggest an option to recover the payments,
“Please consult GST practitioner”
sir file return for october due date showing 11.11.21. But while creating challan fee 340 rupees showing. please help.
This amount relates to the Late fee of the previous period of GSTR-1/GSTR-3B
GST is not paid for the month of April 21
9% interest for 15 days and calculation of interest per day or monthly.
Please help.
Interest is calculated on a monthly basis
sir i missed one invoice in gstr 3b of nov 2020 but shown the same invoice in gstr 1 of dec 2020 but did not paid the interest of the liability of the same invoice till date .what should i do now how to set off that liability with interest ? can it be done before the next gstr 3b due date i.e. befor 30th june 2021?
You can pay the interest in GSTR 3B Dec 2020 month
Sir m 7th mahine se GSTR3B Nhi bhar paya to palnty kitni lgegi
We have generated one challan to make a payment of GST, but the payment cannot be completed at the time of online payment.
Shall we use the same challan no. to pay the GST payment in future.
Please advice
Premkumar Nair
Yes, CIN no generated can be valid for 15 days
Sir,
Please note that we have paid tax dues through net banking before 20th, i.e, the due date and adjusted our liability from the cash and credit ledger before 20th but we have filed return, i.e only affixing DSC and filing the return on 22nd. Please let us know whether we will have to pay any interest and if yes then why?
Please refer to Rule 85(3) for the same
Hello sir,
My question is that I m not filled my GST returns for the period 12 months during the f.y 2019-20 even there is no transaction during the same so what is the total amount I have to pay?
You just have to pay the late fee amount of only Rs.20 per day if there is nil liability return and if there is a tax liability return then Rs.50 per day
Sir, I missed a bill to file in Oct 2017 and closed RC in Jan 2019. today 23.02.2021, my customer called regarding GST pending details.
kindly help to address the same
Dear sir, you can reply to them that now your GST registration is canceled hence you can not do anything
Gst payment
I have not able to reset my GST login and password, my phone is stolen, how to recover GST user name and password to self create GST challan,
email id which is used at the time of registration is also misplaced, not able to recover that too
Raise complaint to GST site
Dear Sir,
I have claimed 02-NOV-20 sales invoices on 03Feb21 GSTR3B, how much penalty is applicable. Also, I forget the same for DEC20 & Jan21 Invoices to claim in GSTR1 of JAN21. What should I do & how much penalty is applicable
Dear Sir, the portal is not asking for any interest & late fees for such transaction up till now
Dear Sir,
We have submitted GSTR-3B in the month of Nov 2020 against the F.Y. 2019-20, but the party was told you have filed after 30th September 2020, so, that we cannot take input and we are unable to pay the GST amount. Kindly advise us what we do. Because we have already paid the tax to the government but the party cannot refund the tax amount to us.
“Please contact to GST practitioner for the same”
Hello, I need help, I want to file the return for Oct, I have paid the late fees but I’m not able to file the return GST 3b. Pls guide
What kind of issue you are facing right now on the portal
Sir, I am not filled GST from March 2020 to today, and I have many losses in the business in this coronavirus period I am going out of station for January 2020 to date and I am the same sales online some amount bill (9 bills) March to July 2020. My business is not more than 10 lakes in the year. so, what can I do? I am not capable to pay penalty. I am in poverty. Please give me reply urgent basis.
please contact to gst practitioner urgently
will It work?
December to November get fine
Sir, the same problem i am facing now I need to pay penalty itself 15000. How I can get wavier in this issue
Please contact to GST portal for the same
I had subscribed for GST around July 2018. But never used it or did any business. How can I close my account now? Will I have to pay a heavy penalty?
Yes
Sir,
As on 04/11/2020, my Electronic Cash Ledger Balance is 10,000. which I paid in excess by mistake.
For the month of September 2020, I have sold a value of 30,000. I need to pay a tax of 5,700. How to Adjust the payable tax with the Cash Balance to file GSTR 3B.
Thanks.
Simple sir when there is an underpayment of tax when filing your GSTR 3B, the excess cash balance reflects and the same can be adjusted to set off the liabilities
I received a certain amount (a type of assessment: ORIGINAL: which is due to me, tax period 2020. so I want to understand when SARS say the payment due date is on the 31-10-2020 and the payment interest date on the 01-10-2020. what does this mean? please help.
meaning i will get paid .
Please contact to GST practitioner
I have taken registration on April 2018. I have filed GST returns up to May 2018. Thereafter I have dropped my business and not used the registration.
Now I have to resume my business till. When I logged in and tried to file June 2018 R3B my portal its asking for Rs.5780.00 late fee.
This amount is the penalty for the whole transaction of two years or per month? Kindly clarify.
This amount is for the whole transaction in a year
Dear sir,
We forgot to file the tax of aug-17gst 3b return for f.y.2017-18. Can we file the current month? party canceled gstin no in may-19. How much penalty & interest?
In GSTR-3B sequence of Filing is mandatory, hence you have to file GSTR 3B of all period and late fee applicable Rs.500 per return
SIR,
I AM FILING THE AUG 18 GSTTR 3B RETURN THE TAX LIABILITY WILL BE RS.90 (CGST & SGST) IN THE SITE IT SHOWING INTEREST & LATE FEE RS..5000/- IN EACH HEADING, AS PER COVID LAST NOTIFICATION IT IS RS.250 EACH.
There may be portal side issue, so please contact to GST portal for the same
sir,
we forgot to show RCM invoice in 3B of April, may, June, July 2020 and we want to show then in current month Aug, What interest do we have to pay…. is interest on Relief will be applicable or not
I am filing an annual return of 2018-19. There is a difference between rs. 72450/- between GSTR-1 taxable value & GSTR-3B taxable value.
how much tax I suppose to pay( Tax percentage) on Rs.72450 amount. what percentage of tax I should calculate on this amount.
The tax rate applicable on your existing goods applies to it also
Gstr 3b file for April 2019 nil return and next month show penalty 5000 so please reply
It is a portal issue, Please raise complaint ticket no. for the same
GST return from Oct 19 to Mar 20 are to be filed for client having turnover below 5 Cr. Tax is payable in each period. Late fees is capped max to Rs. 250+250. But what about interest rate ? How much will be rate & to be caluclated from which date ?? Pls clarify..
Please go through this link. It will clarify your issues https://www.gst.gov.in/newsandupdates/read/384
Dear Sir,
I have missed GST liability of Rs 2851 to show in GSTR-3B in FY 2018-19. And now in July 2020 i am going to pay. Kindly advise how to pay this liability and how much interest and penalty we have to pay.
Sir, in this case, late fee will be applicable @ Rs.500 per return, and interest is calculated @18% on balance days
I have a sale invoice in the month of Feb 2020 but I forgot to disclose it in GSTR 3B of Feb 2020, now I am showing it in the GSTR 3B of April 2020 and paying the amount on 04/07/2020. how much interest I have to pay on that. (Tax Amount – 100000)
If your Turnover is below Rs. 5 Crore, then till 30/09/2020 no interest is applicable for your GSTR 3B
Dear sir,
what was the max amount of late fees/penalty for GSTR 10 (final return), After cancellation?
In my return there was show 10,000 & DATE of canceled is 17.3.18 (3B & R1 is filled till March 2018)
pls, inform me if there are any new amendments in 2020 for GSTR 10 late fees/penalty.
Sir in respect of GSTR 10 no such amendments coming from the portal side, Kindly contact to GST portal
Sir, The late fee and interest in GST in Government offices who will bear either drawing officer or interest of the account
Sir ji 2017 August se GST return nhi bhra no. Per koi business nhi kiya us samay do gst no. Issues ho Gaye the dusre no. Ka abhi pata chala hai no. Band Karna hai to kya penalty lagegi date 19/11/2020
Yes sir, late fees will be applicable
SIR MERI FEBRUARY-2020 KI GSTR-3B FILE KARNE KE BAD INPUT (CGST=15000 AND SGST=15000) CREDIT ME HAI. ABHI MARCH-2020 KI GSTR-3B ME MERA OUTPUT EXCESS HAI (CGST=38151 AND SGST=38151).
AB 05.05.2020 KE BAD MERI GSTR-3B FILE KARNE PAR MUJHE KITENE OUTPUT PAR 9% INTEREST CHUKANA HOGA.
38151+38151=76302 PAR YA
76302-15000-15000=46302 PAR.
WITH THANKS AND REGARD
SHIV KUMAR SHARMA
You have to pay interest on the net amount of INR 46302 @ 9%
Sir hamne ek gst karaya tha 2017 me aur us time se aaj tak koi tax nahi bhara gaya aur wo abhi cancell hai kya kare
You have to file Nil GST return unless your GSTN no. is canceled
NET OUTPUT LIABILITY =46302
Sir,
On 19 September 2019, sold a technical product of value 1,48,000 INR. Purchase from Gujarat, sold in Karnataka, our company in Pune (Maharashtra).
Paid applicable IGST of 26,640.00 INR to acutal supplier of Gujarat along with principle amount. ( 1,48,000 + 26,640.00 = 1,74,640.00 INR)
Received a similar amount of 1,74,640.00 INR from actual product users in Karnataka.
Important to note that, material sold at the actual price & no Additional cost or profit added to it.
Need’s your reply for below:
How much tax need’s to be paid as on today’s date?
Please let us know the total taxes and penalty amount, considering NO RETURNS or NO any TAXES paid to the government since 19 September 2019.
Its Pvt ltd company, having 2 directors.
Your early reply Will be highly appreciated.
Rgds.
Naganath Mhetre
Actual price is inclusive of Tax so your taxable value comes from this 174640/100+GST rate*100 and your tax amount would be (174640- 174640/100+GST rate*100) and for late fee and interest please go through these three links
https://www.gst.gov.in/newsandupdates/read/387,
https://www.gst.gov.in/newsandupdates/read/382,
https://www.gst.gov.in/newsandupdates/read/384
Sir, what if someone created invoice only 1 bill is there and by mistake, he files for Nil return but paid the late fees.. because he was filing late..now, in this case, what can he do.
You can show the same in next month with interest and tax
interest kitna rahega ?
sir, on 19-11-2019 my GST regn was approved, unfortunately, I have not filed any returns. Now, I have filed for cancellation, what would be the GST and penalty and my business in that GST is nil.
Since your GST is NIl so you have to pay late fee of Rs.20 per day basis up to the tenure of default.
You have to pay and clear all late payment charges before applying for cancellation.
Sir,
I have no sales or purchases and nil returns. I have not filed GST returns since November 2019. How much penalty and late fees do I need to pay
No late fee for nil return
Late fees rs. 20, 10 rs. each for nil return
If you have any account jobs in Ballari. Please inform me
Can I pay the current month get while the previous is pending? Or can I pay the gate for the bills I’ve received as the fine and interest is accumulated and therefore further getting delayed even for the months I have not to pay?
We paid Tax on time but we did not offset the liability in GSTR 3B, because in GSTR 3B wrongly mentioned taxable value as 0 (Zero) so the liability did not set off. did we are liable to pay interest from the due date of GSTR 3B to till filing of annual return for FY 2017-18?
Since you have paid the whole tax on the time then you are not liable to any Interest. However, you are liable to pay Late fee instead
last two years we don’t have any work in our company so we fail to mentation nil in GST at present we have some work
so we have visited our near GST office to know account status and the officer told us to pay fine nearly 1.5lack fine. we have
confused with the fine so please give some idea to avoid fine because the fine is so high
Sir
We have failed to take four debit notes while filing GSTR 3B of Oct 2017. Not we have to pay tax in form DRC 03. How to calculate interest for the amount?
Please specify the question correctly.
Dear Sir,
I WANT TO PAY 2017-18 GST. I HAVE MISSED 3 INVOICE NO ON SERVICE TAX TO GST CHANGEOVER TIME PLEASE GUIDE ME HOW TO PAY.
How to exit the company GST?
You have to apply for cancellation of GST registration on the GST portal.
Hii sir!! I have issued sale invoice to the vendor on 16/05/2019 and vendor not accepted invoice till Jul’19. Now, I can pay GST with interest and file return in Jul’19 (with same invoice date 16/05/2019)
Dear Sir,
We have paid GST for the month of March 19, on 29/05/2019. GSTR3B was filed on 05/06/2019. which period( no. of days), to be considered for calculation of Int @ 18% for late payment- No. of days delayed for payment or No. of days filing of GSTR 3B. Please help us to calculate the exact interest amt.
Interest is calculated up to the date of payment. So you have to pay interest till 29/05/2019 i.e. for no. of days delayed for payment.
For delay in filing of the return, you have to pay the late fee.
I have paid GST through net banking after creating CIN every month. But due to DSC problem, I did not file gstr3b for few months. What are the implications, shall I need to pay interest or late fee. Kindly clarify.
You have paid GST every month on time so there is no liability of Interest but you have not to file GSTR-3B for few months so Late fee will be applicable.
I am here registered taxpayer for GST. I have remitted my tax every month 20th. I have not filed the monthly return 3b on the due date in the situation I would like to you know whether I have to pay interest and late fee. kindly clarify how to calculate with an example.
Thank you
You will not be liable to pay interest as you have paid tax on time but Late fee will be applicable in your case as you have not filed GSTR-3B on the due date
I am not filed GST return from January 2019 up to till now. I would like to know the total penalty amount on up to date now.
I am here registered taxpayer for GST. I have paid tax every month but month 20th. I have not filed the monthly return 3B, I have filed 3B date 15/01/2020,maximum amount transfer to cash ledger all ready paid Fine(Late Fees) on 3 B return.
if interest liabilities. kindly clarify how to calculate with an example
If you have balance in cash ledger then interest liability will not arise, however you are liable for late fees for non filing of GSTR 3B which is Rs. 20 per day for NIL returns and Rs. 50 in other cases.
Sir, Now I am going file 3B for the month of September 2018, I have Tax Liability also How Many days I have calculated late payment interest Please Suggest.
The due date for September 2018 was 25/10/2018, so if you have not filed the return yet, you need to pay the interest @ 18% p.a. from 26/10/2018 to date of filing of return.
Dear sir/madam,
GST return filing composition scheme late fees, interest and penalty calculation Kaise kare for quarter Apr to June
Sir,
I have not filed the NIL returns from Dec 17 till Feb 19, so now if have to file the returns and there is no GST then what is the penalty? and in March I had turnover but IGST is payable so what is the interest and late fees I need to pay in case of IGST, we don’t have intra-state sales
One Bill of September-2017 is uploaded in GSTR-1 CORRECTLY and payment of bill also done in cash ledger, but forget to show and payment in GSTR-3B of September-2017. Now I realise while filling Annual return. Now what to do ? will pay tax through DRS-03 IN ANNUAL RETURN. IF YES, THEN Interest will liable to pay from September-2017 to April-2019 or not. kindly advise. Regards
Sir, I have registered in GST. Now my Outstanding liability for the month of Dec’2018 is Rs. 1000/-. I have an ITC balance of Rs. 500/-. I have filled GSTR-3B return on 28.02.2019 and made payment of Rs. 500 by ITC and Rs. 500 by Cash on 28.02.2019.
So my question is as under:
1. whether interest is payable or not?
2. if interest payable, on what amount (i.e. on Rs. 500 or Rs. 1000)
3. what is the calculation process of interest.
Thank you, Sir.
1. Interest will be payable as you have not made the payment on time.
2. Interest would be payable on gross tax liability.
3. Interest @ 18%p.a would be charged and to be calculated on a daily basis.
1. Interest is payable @15%
2. Interest is payable on INR 500.00
3. Interest on days*18%*500.00
I added some bills of Previous Months in Subsequent Month. Do I have to Pay Interest@18% even though I have ITC Left?
As payment got delayed by 1 month, you have to pay interest on yourself at the time of filing of GSTR -3B for the next month, if you didn’t pay the same, dept. will raise the demand while filing GSTR-3B for the next period.
Dear Sir,
I am IGST HOLDER CONTRACTOR, I AM RAISING MY INVOICE WITH IGST, BUT I M FILING GSTR 3B LATE, SO THE INTEREST LIABILITY WHERE WILL I SHOW, IN IGST BOX OR CGST SGCT.
If your tax liability is under IGST, the late fee will be paid in IGST head only.
And What if tax liability is under IGST CGST & SGST etc? Then late fee payable under which head ?
Late fees has to be deposited under CGST and SGST only.
If the due date falls on 20th of this month for payment of GST which is Sunday, can the payment be done on 21st? Will this attract any penalty, interest on GST payable.
Yes, it will attract interest and late fee.
Hi, I have paid GSTR3B and file GSTR-1 for Fy 2017-2018. However, I have missed a few invoices of the same period. Now I want to pay for these invoices. Can I pay now and file GSTR-1 in February 2019.
Yes, you can pay now and show them in Feb return.
Filled GSTR 4 till Sept 30, 2018. However, will file 3rd quarter 2018 this week. Since the business is closed. I want to cancel the GST registration. Is there any more formality before cancellation or should I go straight away the cancellation mode.?
You can go for the cancellation but till GSTN is canceled you have to submit all your returns till that date.
Sir, I have filed GSTR 3B late for some months. Now got the notice from dept for interest on GST on total output. Dept does not consider input GST regarding calculation of interest. Though after filing 3B output adjusted with input GST. Please suggest what to do?.
Interest needs to be paid in cash only, it can’t be set off from input GST.
May I ask you to share the letter of the department, I am also in dilemma for the matter you just asked.
Interest cannot be set off with credit
I HAVE GST RETURN NOT FILLING IN MONTH OF DEC-2017 TO NOV-2018
MY SALE & PURCHASE WAS NIL THEN I HAVE ALL RETURN WAS NIL RETURN PLEASE CALCULATE ME LATE FEE ON GST RETURN PER MONTHS & TOTAL PAYMENT
PLEASE ANS ME
Your late fees shall be Rs. 25 each for CGST and SGST i.e. Rs. 50 per day from the day after due date till the actual date of filing return. Calculate accordingly.
Gstr-3b is not filed for the period of Oct 17 to the June-18 reason for Technical Error & Now Solved and paid Gstr 3b late fees paid for oct17 to June-18 Late fees Rs 45000
how can procedure for refund of gstr-3b late fees?
Sir, I am not filled GST from 7 Nov 2011 to today, and I have many losses in business in this year. My business is not more than 3 lakes in the year. so, what can I do? I am not capable to pay penalty. I am in poverty.
It is mandatory to file GST returns (even if the data is NIL) if you have taken GST registration. You have to file the due returns starting from July 2017 with payment of late fees.
Sir, I am not filled GST from 7 July 2017 to today, and I have many losses in business in this year. My business is not more than 10 lakes in the year. so, what can I do? I am not capable to pay penalty. I am in poverty.
Is that Maximum late fee of Rs 5000/- is only for CGST or SGST or both?
It is for each for CGST and SGST
I have not filed GST September (Oct 20th) value of 72000. I planned to file on Nov 20th. What is the late fee and fine for this?
You have to pay Rs. 25 each for CGST and SGST for no of days delayed in filing return from due date of filing till the date of filing like in your case Rs. 775/- each for CGST and SGST.
Sir My friend is a businessman and he is paid his GST return Every month before the last date. His some bills GST payable And Maximum non-GST payable bills. Tomorrow he checks his old record for confirmation than found two bills GST payable of August month GST amount approx is 1500/- rs. he forgot to submit. what he does and what are rules apply to his mistake.
File two bills in return to be filed in subsequent months and submit tax along with interest for those two bills.
Sir
I haven’t filed gstr3b for Feb 2018 and consecutive months till now .what is the penalty for the month of Feb and consecutive months if I pay it today and if no GST is to be paid in all months
Penalty in case of Nil GSTR-3B is Rs. 10 each per day in CGST and SGST from due date of filing till date of filing return maximum to Rs. 5000 for a month.
Hello Sir,
I received my GST number in the month of July 18, but I didn’t file returns until Sept 18. So early Oct 18, I did file my return and paid a late fee of Rs 490 each for CGST and SGST for July and August 18. Now I’m trying to file returns for Sept for which due date for filing return is 20/10/2018 but still, the late fee of Rs 1100 is generated for both CGST and SGST. Is this right or I’m filing incorrectly.
Rs. 1100 fees generated is for the month of July 2018 or aug, 2018 which may be not included in the return of July but late fees sometimes are carried forward in next period return. Therefore, late fees appearing in sept month return is carried forward late fees of earlier month
May I know the calculation of Interest on late payment of GST at 18% per annum as per Section 50 of CGST Act
SIR,
We are not paying GST Amount from Nov 2017 to till now. so, now we will pay the tax amount from Nov month 2017.
but, our question is: 1) how to calculate late fee and penalty?
In case of late filing of the return late fees to be paid as Rs.20/- for CGST and Rs.20/- for SGST from the due date of filing of return till the date of filing of return subject to maximum Rs. 5000/-.
Dear Sir,
Today we are going to file the return a month of Nov 2017. The Tax amount is RS.20,490/- for CGST and RS.20,490/- SGST.
My question is: How much the penalty of the above amount?
You have to pay Rs. 5000 each for CGST and SGST if you file the return of Nov. today
Yes, sir,
We paid the return Rs.5000 each for CGST and SGST.
Our one more question is: we file the return of nov that penalty amount is eligible for 3 months?
** we pay the penalty of nov months and we file the return to file the month of Dec, Jan that month we are not paying penalty?
Please specify the question correctly.
I have registered for GST on Sep 2017 but due to some issues, I didn’t start my business. I didn’t file 3b also till date now what I should do now because I don’t even have any business now.
If you don’t have any business and neither it will be in future then cancel the registration but before cancellation, you have to file all your returns even Nil with the late filing fee.
Sir, We have filed GSTR 3B every month on time. But We have not shown RCM on renting of immovable property from July 2017 to September 2017 & not paid. Now if We have to pay RCM then what is the procedure and can we show this in the august 2017 gstr 3b
Yes, you can show RCM entry in Aug GSTR-3b and pay the tax thereon in Aug month.
If I have to pay tax relating to RCM, and I made the late payment. If I am liable to pay interest on this late RCM payment.
Yes, interest shall be applicable from the due date of payment till the date of payment of RCM @18%.
sir mera sale purchase last 7 month se ho raha hai lekin maine 7 month se gst file nahi kiya hai to kya har month 5000 late fee lagega
In the case of non-filing of GST return late fee of Rs. 20/-, 10 in CGST and 10 in SGST per day need to be provided which shall be maximum 5000/-. In any case, late fees shall not exceed Rs. 5000/- for an entire financial year.
Sir, I paid the tax amount but I forget to file the return. Know what to do sir.
You have to pay the late fee in case of non-filing of return
I have registered for GST on Sep 2017 but due to some issues, I didn’t start my business. I didn’t file 3b also till date now please explain the penalty.
20*365 days=7300
20*364 days=7280
20*363 days=7260 type this or
or
20*30 days 600Rs
type this.
The penalty is calculated as Rs. 10/- per day in CGST and Rs.10/- per day in SGST from the due date of filing the return till the date return is filed in case of nil return. For example for sept 2017 3b due date id 20 oct, 20177.No. of days shall be from 21st Oct 2017 to date of filing say 17.12.2018 i.e. 423 days. The penalty for sept,2017 shall be 10*423= Rs. 4230 in CGST and Rs. 4230 in SGST.
Dear Sir,
I paid GST on GTA services (on reverse charge basis) till Dec 17. After which and till date I have not paid any GST on the GTA services and neither showed them in my returns, due to ignorance that Reverse charge has been postponed till 30th June ’18.
So my question is:
1) How can this be rectified?
2) Can I show the previous liabilities in the current month, and pay the tax.
3) Do I need to pay any interest for the same? If yes, then what will be the percentage?
4) Can I claim the ITC after payment of tax?
(1) Yes, this can be rectified in current or subsequent months.
(2) Yes, you can show the same and pay tax on reverse charge basis in cash
(3) Interest to be paid @ 18% from the due date of payment till the date of actual payment
(4) Yes. ITC can be claimed after payment
I would like to know what is NiL Return.
A: I do not have any Purchases or Sales – It is nil Return and attract Rs. Per Day Late fee if filed after the due date
B: I do not have any Purchases But no Sales – It is nil Return. What will be late Fee
C: I have purchased and Sales but no CGST / SGST / IGST liability. What will be a Late fee or will it be called as mention in your text “(in case of Nil tax liability)”
D: I have Purchases and paid CGST / SGST / IGST but my whole sales are on IGST and no TAX liability to pay as I pay more on purchases and collect less on IGST. So will it be called as Nil Tax and need to pay Late fee Rs. 50/- or Rs. 20 per day
Your text stated as Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability)
Please reply
A. In case there is no sales and purchases it is considered as Nil return and late fee shall be Rs 10/- each in CGST and SGST.
B. In case there are purchases it is not Nil return and late fee shall be Rs. 25 each in CGST and SGST.
C. In this case, it is not Nil return and late shall be the same as stated above Rs. 25/-
D. This not Nil return and late fee shall be Rs. 25/-.
Nil return is that when there is no purchases and sales means ni data in any table of GSTR-3B
Sir,
Kya late fee jo previous months ki collect ho rahe hai vo map kar di jayegi
No late fees paid earlier will not be refunded.
I have a no returns to file this month, still, I need to pay the penalty if I miss the deadline?
Yes, since even NIL return is mandatory, the penalty will be levied if you miss the deadline of GSTR’s.
Hello,
We need to make payment of the only IGST. Please suggest as to where we need to mention the fee on late payment of IGST, whether it should be mentioned as a breakup (CGST and SGST) or only as the fee for IGST?
Late fee is paid under CGST and SGST.
I have not filed GST returns from April to October. How much will I have to pay for it?
Please pay 20/per day penalty in case of nil return and 50/per day in case of non-nil return (cgst & sgst) along with 18% interest.
I am field Gstr-1 of oct 2017 but not filed GSTR-3B, I think will give detail in yearly return but now I want to add in July-2018 GSTR 3B, Input tax credit also not taken in Oct -2017. As example GST on sale is rs 100 & balance tax payable is 12 rs on which amount I have to pay interest if I add oct 2017 amount in July 2018
I have raised an invoice in Dec 2017 and client did not pay me GST charges but deposited 10 % TDS on my invoice payment to Government after deducting from my payment.
Now I want to file that GST in August 2018. What is the way out?
Please clarify whether you have shown the invoice in GSTR-1 of Dec 2017 or not.
Mera gst ka registration october 2017 me hua tha. maine tab se ek bhi gstr 3b file nahi kiya hai lekin gstr 1A har mahina file kiya hai nil me. mera abtak ka gst business nil hai. maine cancel ke liye bhi arn diya hai par cancel bhi nahi ho raha hai. mujhe kya karna hoga. yadi mai apne gst ko regular karna chahu to kitna late fine pay kar dene pichhe ka pura zero ho jayega abtak ka. ya mai kab tak file nahi karu to mera gst cancel ho jayega.
You need to file GSTR-3b till the date of application for cancellation. All returns should be duly filed along with all dues clear for initiating cancellation of registration.
Dear Sir,
Please tell me how to calculate late fees & interest on GST Returns which is pending from October 2017 to March 2018 (October -NIL Return, Other Months Tax Liability).
Interest on late payment of G.S.T. is calculated at 18% p.a. on net tax liability from the date of following the due date till the date of payment.
I bought a new flat in Mumbai, the builder has got the 1st demand payment from the bank to builder account in March 2018. The builder had claimed GST since then from me, but I didn’t pay, now he has sent me GST reminder + interest on the GST amount.
Can you tell me the correct way to calculate GST? if my GST amount is 452000 rs how much interest I need to pay until today.
Interest to be calculated on the amount of GST to be paid from the due date of payment till the date of payment of GST @18% (say on 452000*18/100*Delayed no. of days/365)
IS TRUE THAT ALL INTEREST OR PENALTY PAID AGAINST GST IS TRANSFERRED TO OUR ELECTRONIC CREDIT ACCOUNT, & CAN I USE IT FOR NEXT GST PAYMENT.
Yes, only the penalties waived by the department are credited back to cash ledger under tax columns which can be used to pay future GST liabilities.
Dear Sir,
I applied for GSTIN in Dec’17 and filed for cancellation in Apr’18 because of lack funds from the beginning and no knowledge in GST compliance. Meanwhile, I filed GSTR-1 but didn’t file GSTR-3B from Dec’17 to Till Date (Jun’18). I just want to know how much would be late fee levied to me because when I file GSTR-3B for January’18 it shows Rs.3000 late fee. Is it the total late fee from the Dec’17 to Jun’18 or Just for that month. Also, if late fees will be separate for each month, how much it will be in total for now?
As I calculated, it might be (3000 + 2400 + 1800 + 1200 + 600) + 18% interest = 10,620?
Please help.
I have to file GSTR 3b for the month of Dec 17, but late fee is shown till today as 8000/- maximum is 5000. how I have to file. Please help us immediately
Please give reply how to file return
Sir, Before starting my business I enrolled for Tin no in January 2017 which later I migrated to GST My sole purpose was to get the loan before starting the business and after so much hard work it got approved in December you should be knowing do bank works in India? My business got started effectively in January 2018. I have not submitted any GST till now What penalty I have to pay or suggest me anyway to exempt from the penalty and if I have to pay penalty than how much it will cost? If I submitted GSTR 3B till 20th…kindly reply
You need to file NIL GSTR-3B & GSTR-1 beginning from July 2017 till date. In case of NIL returns, Rs.10 per day late fee is leviable. The late fee will be leviable in GSTR-3B July 2017- April 2018 Month.
OUR COMPANY FILLED IN MONTHLY RETURN PLEASE SEND A DUE DATE OF GST PAYMENT.
20th of next month i.e. due date of GSTR-3B
I have wrongly paid GST late fee under IGST late fee column. Can it be adjusted as the late fee with CGST and SGST if not then why IGST column is there? Actually last month I have an only interstate sale, therefore, I have paid in IGST late fee column.
Thanks
Your liability will not be offset if the head of tax differs. Contact GST helpdesk.
Dear Sir, in Dec 2017, I have done mistake in GSTR 3B. I have claimed IGST 30000 but actually, this is 15000 CGST and 15000 SGST. Please advise how to correct this in may 2018 and how much int and penalty should be paid?
with thanks
You can only make changes while filing GSTR-1 for the concerned period.
Sir,
My late fees for GST return is coming very huge. I cannot pay that sum of money due to lack of funds. Is it possible if I apply for cancellation of my GST license then I will be spared off from paying any late fees?
GST registration will only be cancelled upon clearing of all dues by you till the date of cancellation.
Is there any option to waive off GST Late fees for GSTR 3B filing from October month to march? I heard this option is available with the GST Officer if sufficient cause is given for the delay in filing. Is it true?
Till now no such notification has been released regarding late fee being waived for Oct-March month.
Dear Sir
I have already filed my GSTR 3b and GSTR 1 for the month Feb and March’2018 previous financial year. But GSTR 3b for the month of Feb’2018 mistakenly filed nil. But tax l paid on before the due date and It is shown in cash ledger.
There is no such option of revision of GSTR-3b, but you can show it in under next month’s GSTR-3b or you can revise the bill.
Sir
We have filed GSTR 3B every month on time. But We have not shown RCM on Freight charges & not paid. Now if We have to pay RCM then how to show it in GSTR 3B of current month & how to pay interest on it.
No option available currently for revision.
Dear Sir,
I have already submitted my GSTR 3b and GSTR 1 for the month of Feb’2018 and March’2018 and also paid tax liability both the month of the previous financial year. But when I field GSTR 3b for the month Feb’2018 mistakenly filed Nil return due to the technical problem and that time I thought It was adjusted atomically. But not adjust my tax amount till date. My paid tax is shown in electronic cash ledger which amount cannot be adjusted with my GSTR 1 tax due, not available revised option. now what I do
Sir
We have filed GSTR3B up to Oct-2017 successfully and while preparing online 3B Nov-17 penalty showing Rs 4325 in SGST & Rs 4325/- in SGST we do not understand that max penalty would be 5000/-?
The 2nd thing if we will pay Rs.4325/- & 4325 /- then all the return 3B will be uploaded without paying penalty or we have to pay penalty for the remaining month. Please reply
The maximum penalty that can be levied is Rs. 10000/- (Rs. 5000 each for CGST & SGST). You will have to pay the late fee for each of the months.
Hello Sir,
We have not filled GST return from November to till date and now we have given all the documents to the auditor to file a return from November. Our auditor said that the penalty for November only is the Rs.8800/- +tax amount and he said that need to pay penalty for December to till & Jan to till & Feb to till & March to till & April to till?
Is it Correct sir?
Need to pay penalty for every month like this sir?
or paying penalty at one time is enough sir?
Thanks
Ram
Late fee is to be paid for each month for every GSTR-3B.
Dear Sir,
Our Company under SEZ Area where we make invoice for Foreign Party with Zero rated. Now We have GSTR3 B File Return before the due date, But after Filling we have to know that In GSTR 3B; 3.1 Tax on Outwards And Reverse charge inward supplies-(Nature of business) (b) Outwards Taxable Supplies(Zero Rated) amount is mistake short mention in Total Taxable Value.
Can we add in next month GSTR 3B or any option for the change? If yes, It will be the charge for penalty or interest?
There is no such option for revising the return under GST, so you can cancel the bill and reissue it in the next month and then show it in under right column of GSTR-3B. or you can also contact to the GSTN helpdesk.
There is no such option for revising the return under GST, so you can cancel the bill and reissue it in the next month and then show it in under right column of GSTR-3B. or you can also contact from the GSTN helpdesk.
There is no such option for revising the return under GST, so you can cancel the bill and reissue it in the next month and then show it in under right column of GSTR-3B. or you can also contact the GSTN helpdesk.
Sir,
I missed filing GSTR 3B from November to April’18. Please guide me and how to solve this issue without any penalty.
Awaiting your feedback, Thanks.
You cannot escape the penalty in case of late filing of GSTR. The penalty would be levied at Rs. 50 per day or Rs. 20 Per day (in case of NIL return)
Hello SUNDARARAJAN,
I am in the same situation. Taken GST without starting the business and now came to know that I had to fill return as NIL. Did not filled any return till now.
Please reach me if you found any solution for it so it can help me too.
Regards
Rohit Kumar
There is no any other solution provided by dept., you need to file the return and need to pay the late fee.
Respected Team,
when i file GSTR3B for the month of March-18, when i did the payment of INR 6,39,000/-GST and in a blink it did offset the laiblities, and after which when i clicked on Yes button, agin it did offset liabilities successfuly. So when i filed GSTR3B and downloaded GSTR3B returns, the payment of taxes is nill and my cash ledger showed up 6,39,000/- balance means GSTR3B was filed without payment of Taxes. Please suggest me what is interest charges on late payment of GST whenever i receive notice from GST.
Interest will be 18% p.a. to be calculated on days basis for delayed payment of taxes.
What does “NIl return” in GST means?
What does “Nil tax liability” in GST means?
What does “Normal GST return” means?
what will be late fee status in above three cases? Please explain elaborately.
Thanks in advance
In case a dealer has no outward supplies, in that case also he has to file GST return which is called NIL return.
A dealer may have nil tax liability if his ITC is more than the outward tax payable. In this case, NIL return would not be filed. The dealer would have to disclose details of his outward supplies, ITC etc in his return.
Late fee in case of NIL return (For each such return)- Rs. 20/day, for which such failure continues.
Sir,
While filing GSTR-3B for the month of January 2018 [Filed on 20-02-2018], I have made an error in typing eligible ITC. Actual ITC was Rs. 3158.04 for both Central and State GST. The CGST was typed as 3158.04, but the SGST part was typed as 318.04 inadvertently (digit 5 is missing) and got filed as well. i.e., my eligible ITC for the state tax is lowered by Rs. 2840/-.
I’ve tried claiming this amount in GSTR-3B of February 2018, but when typing the amount in State Tax, the same amount appears in Central Tax as well. I can’t make an entry only for State!
How can I get ITC of Rs. 2840/- for the state tax part alone?
Thanks in Advance
Already, I paid GSTR 4 but it has not filed so without penalty and fine. what to do.
if you have not filed your return then it will attract late fees for Rs.50 per day.
But already I had paid for that why should I pay once again I submitted but unfortunately it was not filed.
The late payment of tax amount attracts interest whereas late fees are charged for the late filing of returns. In your case, you have deposited the tax amount. so you will not be liable for interest. but in case you have not filed your returns on the due date then you will be liable for late fees applicable from the day after due date.
Hello Sir, I have filled all the returns GSTR 3B & GSTR 1 as per shown on the dashboard as the manpower service provider is there any more return to file which is not declared on the dashboard so far.
Only the given forms are released by dept till now for GST returns, so till the time dept releases new forms you only need to file the returns shown on your desktop.
Sir, we have not filed GST returns from September 2017 till date. Recently we filed Sep 2017 and our auditor informed we have to pay penalty and interest. Now we have record notice to pay from oct to dec 2017. Our auditor says if we delay further they will cancel our GST number. Is it true? If true then what is the solution as we are into some financial prob
Non-filing of returns will attract heavy fines and penalties. It will not result in cancellation of GST number. Also, any subsequent returns cannot be filed if returns for the prior periods is pending.
Sir, We have not filed returns from Oct to March. What will be the penalty? Our CA told that penalty amount will be 21000. Is it the correct amount please help us we are in big confusion?
The late fees of Rs. 50 per day (Rs. 20 for nil returns) is payable for late filing of returns. Also interest @18% is payable on late deposition of tax amount.
Sir,
we have purchased raw material and used both in Taxable & non Taxable items, How to take Input GST on Taxable items. We have used all input in the taxable item. How much penalty would be imposed?
we are manufacturing bakery products.
Sir, I have not filed any GSTRs from DEC 2017 to MAR 2018 and filed all the pending GSTRs on 28th MAR 2018. My CA gave a GST challan and said it is the penalty and the amount was 14000/-. I doubt the amount is more, is it correct?
In case of Nil return penalty is Rs. 10 per day and in case of normal return penalty is Rs. 50 per day. In your case, if GSTR-1 is normal return with data then penalty shall be Rs. 5900/-
Thank you sir for your reply,
I have Form GST PMT-06 Payment Challan which has 7000 in CGST and 7000 in SGST total 14000 to pay
Now, what should I do how can I appeal for this and to whom? My CA is not giving the proper response. Please help me solve this issue.
As you have made the payment of late fees, now you can go for the filing of GSTR-3B and after submitting of return you can offset your tax and late fees liability underpayment of tax column of GSTR-3B. Underpayment of tax column, your late fee amount will automatically calculated by the website, you just to need to put the amount in paid through cash column and set off your liability.
Dear Sir, I have started selling my product through an online portal, however, there were no sales other than oct’17 … I have file GST for September and October and paid the necessary fine. But now I don’t have any sales from November onward but I am unable to file nil return as well as I can see huge penalty for the same…. please guide how can i file nil return as well as get my fine waived off… what is the procedure to get waiver of late fine with no sales… Regards, Priti
In GST, you need to file returns even if you have not conducted any business during the concerned tax period, so you need to file NIL returns and there is no such provision of waive off of late fee in case of NIL return, only the late fee amount has been reduced to Rs. 20/day in case of NIL tax liability.
I am a contractor executing works of air conditioning plants in various govt departments. now some works have been completed before the implementations of GST but payments are being made in March 2018 earlier works contract tax rate was 12.5% please intimate how should I deposit tax and at what rate.
As completion of works has been done after GST and payment also has been received after GST, so applicable GST rate would be applied.
We are registered in Composition scheme. Now we are filing GSTR 3B for the month of January and February. How can we file GSTR 3B?
Composition taxpayer only need to file GSTR-4
Sir, one of my clients does not file the GSTR 3B from Aug to Feb now we try to file that Aug how much late fee till date and how two calculated the interest on liability.
The late fee will be Rs. 50/day i.e. Rs. 25 each in CGST and SGST (in case of any tax liability) or Rs. 20/day i.e. Rs. 10 each in CGST and SGST (in case of no tax liability) and interest will be charged@ 18% p.a. to be calculated on the days’ basis. Amount of late fee and interest will be auto-calculated by dept. the site once you submit your data.
I also not filed from Oct to till date for some problem, The system calculated automatically for 3750 plus 3750 so should I pay these two and file the remaining months? Or do I have to pay penalty for every month 50 per day?
I mean Oct to Apr 50 per day
Nov to APR 50 per day like these?
or the total is 3750 plus 3750 till now?
I am also looking to close the business will I have to cancel registration?
You have to pay late fees calculated by the system.
Thanks, after late fees payment can they allow me to file the remaining months till to date without fees or should I have to pay for every month late fee? I hope you understand my problem.
Once you paid late fees for all the month at one time then the extra amount will be reflected in your cash ledger and that too you can utilise for adjusting that against your future late fees liability.
This is the last question as I cant reply the last comment. Once I paid October late fee is it enough for all the months? or I have to pay November, December late fees etc.
Please clarify and I ordered to cancel the GST in morning.
You can pay late fees at one time and then adjust the remaining balance for next month’s liability as late fees will remain in your cash ledger.
Sir,
We know late fees are calculated by the system we need the correct answer, not such an answer.
Sir, please calculate the late fees as per law specified by us above and delay no. of days applicable to you from date of filing return till date you will file the return. Suppose for Feb 2018 you are filing return today late fees shall be 10*218 days=2180 for CGST and 2180 for SGST.
Dear Experts, One of my client have registered in GST from July onwards. but has not filled any returns till date.
My question is whether any penalty will be there for filing GSTR 3B for the period from July to Sept. if I am filing return today?
For another month we are paying the penalty amount.
CBEC has waived off the late fee on delay in filing GSTR-3B for the period from July-Sep.
Sir, one of my clients filed GSTR 3B & GSTR1 in time from July onwards. Now pending only February return. My question is he accidentally omitted the invoice he raised as service charges in return GSTR3 & GSTR 1 (quarterly) July to January these bills omitted. Now can we shows this bills in GSTR3 of February? What is the procedure? Please help me. All the bills are previous date and client ready to pay Interest. Please help…
Yes you can show the previously omitted bills in current month’s return, you have to show it under general column of inovices under reverse charge.
Reverse charge? You mean column d. Inward supply (liable to reverse charge)?. Our omitted bills are outward supply. Can we enter it in the general column and remit the payment along with interest?
Generally, it is inward supply, so you have to show it in under given column and also if you mention it in under outward column, ITC will not be available to you for such payment.
Dear Experts,
I have been regularly filing my GST returns since July. However, I have not included my Rental Income in any GST Returns.
My question is whether I have to pay interest for the all the months (July/August) where GST council provided relief. Also, I have collected GST but not have deposited the same with Government.
You have to mention it in all month’s return.
Sir,
I have opted for regular from the composition. I submitted nil return for oct-dec and submitted gstr3b for dec month.but I could file both gstr4(oct-dec) and gstr3b(dec). I’m getting an error “liability for the previous tax period is yet to be paid” when I attempt to file the return. I have paid all cash. There is no pending liability to clear. What to do now? any solution?
Contact to GSTN helpdesk.
Unaware of GST RCM on Freight Paid, since July 2017 to till date. Now the said issue comes to the knowledge. How to calculate interest and how to disclose the same in returns.
Furthermore, we include the amount of freight (separately shown) in the invoice and charge GST at the same Rate as applicable to the product.
The rate of GST on GTA services is 5% (if not availing ITC) and 12% (if availing ITC). Interest @ 18% p.a. to be charged on the due amount, which has to be calculated on the days’ basis.
Hello sir, what is the liability date I should give? As I take GST only because of Amazon (to start a seller account on Amazon) I have no any registered company. I mean to resell products from manufacturers. Any drawbacks in this?
Please clarify your query.
Sir, we delayed our GSTR 3B return filing and tax payment by 1 day hence accordingly interest & the late fee will be levied. Our output tax is getting adjusted against our ITC and final tax payment is only in respect of exports and RCM (both to be strictly paid through cash).
My query is, interest of 18% will be levied on-
a) The net tax payable liability i.e on exports & RCM or
b) The total tax liability computed before off-setting eligible ITC?
In my first July GST payment, i paid Rs.14000/- in cess column by mistake instead of IGST column. My consultant asked me to pay the amount again in the proper column which I did. now, how do I adjust or get a refund of the other wrongly paid amount.
The refund application has to be made in Form RFD 01 within 2 years from relevant date. The form should also be certified by a Chartered Accountant.
Dear Sir,
We have not filed GST from September due to some initial GST system issues and also our business very very less under 5 lakh for last 6 months. We have holiday packages business (tour operator category) which are mainly interstate in terms of input and output. So if it is applicable only for IGST? and we don’t need to pay any late penalty in this case. Please help.
Thank you.
Late fees of Rs. 50 per day (Rs. 20 per day for nil return) is applicable per return from due date of filing return to the actual date of filing. Also, interest is payable @18%p.a. applicable from the due date of payment to the actual date of payment of taxes if any.
Hello sir, we have paid the tax during the month of December on time in January and filed the GSTR-3B on time, but we have missed one tax amount for an invoice, so how we have to pay the tax for the same? what is the procedure for the missing payment of tax? what is the penalty or interest calculation for such cases?
You can pay the amount with 18% p.a. the interest rate applicable from the next day from the due date of payment which is 20th Jan in your case. If you have failed to add invoice amount in 3b then you can add it in GSTR 1. Late fees are applicable only on late filing of the return. So it will not be applicable on late payment of interest.
HI SIR,
TAXABLE AMOUNT OF A INVOICE HAS BEEN SHOWN IN GSTR-3B, TAX ON THE SAME HAS NOT BEEN SHOWN AND NOT PAID. KINDLY PROVIDE A METHOD IN WHICH IT CAN BE RECTIFIED IN GSTR-1.
SHOULD THE TAX LIABILITY BE PAID ALONG WITH INTEREST AND LATE FEES?
You have to pay the tax with interest and then file GSTR-1 adding details of such invoice and then when you file GSTR-3 for the concerned period, you can offset such liability with your payment.
Dear sir
I submitted the return GSTR 4 but some changes in return can I do changes after submitting the return but not filled and I submitted the return on 18.01.2018 of oct to dec17 quarter but not filled till now. Please clarify that any penalty for non-filling of return and any penalty for Due tax payment.
one other problem has I filled the NIL return of GSTR 4 of July to Sep 17 quarter Dtd 18.01.2018. and as per govt instruction, Jul to Sep quarter late fees penalty of return is waived.but when I submit the return the liability ledger is shown Rs 480 penalty i.e. Rs 20 per day and I paid the same amount.
Please clarify how I take credit or refund of penalty amt.
You cannot make changes in already submitted data, as reset option is only available in GSTR-3B. Delay in late filing will attract a late penalty of Rs. 50/day i.e.Rs.25 in each SGST and CGST (in case of tax liability) and Rs. 20/day i.e. Rs. 10 in each SGST and CGST (in case of NIL tax liability)
As late fees for GSTR-3B only is waived off by the department, you have to pay penalty for delay in filing GSTR-4.
Dear Sir, we have pending form July 2017 to March 2018 how can I fill and what will be the late charge?
The late fee will be Rs. 50/day i.e. Rs. 25 each in CGST and SGST (in case of any tax liability) or Rs. 20/day i.e. Rs. 10 each in CGST and SGST (in case of no tax liability) while late fees for the period from July-Aug has been waived off by dept. and interest will be charged@ 18% p.a. to be calculated on the days’ basis. Amount of late fee and interest will be auto-calculated by dept. The site once you submit your data.
Dear Sir,
I’ve filed GSTR 3B of Nov’17 on 20th Dec’17 (last date) but by mistake opted for ‘No’ when it asked that if I’ve made any outward supply. the payment box came disabled & I filed the return (thinking that it is disabled because I may have to pay tax quarterly i.e. at the end of Dec’17. now I realised the mistake and want to know how can I pay my tax liabilities for the month of Nov’17. please note that I’ve filed GSTR 3B of Dec & paid my liabilities for Dec month. Please help
Now you have to pay the tax liability with interest and then after when you file GSTR-1 and GSTR-3 then only you can set off such liability.
Sir,
We submitted GSTR 3B of December before 20th January-18, but non-availability of DSC pen drive we enable to file the 3B return. liability was there which adjusted with ITC. once we reset the 3B. when to generate challan? so please advice us how to pay late fee & interest.
As you have now reset the GSTR-3B. You can now pay the late fees and then offset the liability under payment of tax column and then file the return.
We have not file NIL GSTR-3B for Oct, Nov and Dec 2017. What is the penalty and now where to pay the late fee and interest? We tried to pay but only Interest columns are enabled whereas late free column is disabled. Please advise
Late fees for delay in filing return is Rs. 50/day (in case of tax liability) and Rs.20/day (in case of no tax liability) and interest also to be levied @ 18% p.a. (calculated on daily basis). As late fees is to be automatically calculated by the portal , so first you need to submit the data and then you can able to enter data in late fees column.
We do not submit GSTR3B July to December 2017, If we submit GSTR3B July today, How much Rs paid for Late Fees and interest both CGST & SGST tax paid 9734.00. Please calculated this amount.
As such delay in return filing will attract late fees of Rs.50/day i.e Rs. 25 each in CGST and SGST (in case of tax liability) and Rs.20/day i.e. Rs 10 each in CGST and SGST and interest should also be calculated at 18% p.a. (calculated on daily basis). But late fees for the period Jul – sep has been waived off by the department.
I have not paid the tax liability from Oct 17 onwards and even not filled GSTR 3B and GSTR 1. Can anyone help me how to calculate interest and penalty?
Interest on late payment is 18% p.a. to be calculated on a daily basis and the late fee is Rs. 50/day (in case of tax liability ) and Rs. 20/day (in case of nil tax liability).
what is code for collection maintenance charges for non-residential property or shops?
Govt. waives off late fee for delayed filing of GSTR-4
“December 29, 2017
SECTION 47, READ WITH SECTION 128, OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – RETURNS – LEVY OF LATE FEE – WAIVER OF LATE FEE PAYABLE FOR ALL REGISTERED PERSONS WHO FAILED TO FURNISH RETURN IN FORM GSTR-4 BY DUE DATE
NOTIFICATION NO.73/2017-CENTRAL TAX, DATED 29-12-2017
In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues:
Provided that where the total amount payable in lieu of central tax in the said return is nil, the amount of late fee payable under section 47 of the said Act, by any registered person for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.”
Yes agreed, late fees have been waived off for Jul-Sep month GSTR-4.
Late fees are waived off completely for quarter July-Sept GSTR-4 OR reduced to 50 rs a day. Please clarify.
It has been reduced to Rs. 50/day (in case of tax liability) and Rs. 20/day (in case of no tax liability).
I have already filled all the figures of tax in outward supplies and eligible ITC in box No. 3.1 & No. 4 respectively and paid the balance GST through Net Banking which is credited in my electronic cash ledger. But after waiting for almost four days, I am not getting set off in payment of tax-box & i am not able to file the GSTR-3B return for the month of December 2017. Can anyone guide me? I have checked & rechecked every columns, pressed refresh button but it has not solved the problem.
You have to contact GSTN helpdesk.
Sir, I filed GSTR 1 of July month in Jan 2018, am I liable to pay the late fee of filing return if yes then when to pay the same?
The penalty for the July month has been waived off by the department. so no need to file return.
Sir, Is there any late fees for Aug and September month Quarterly GST filing?
Late fees for GSTR-3B is only waived off by the department for the months from Jul-sep, but late fees will be levied in case of the filing of GSTR-1.
As per the Site GSTR 1 due date is 10-Jan-2018, will the site allow us to file GSTR-1 on 11th Jan 2018 also, If we are ready to pay the Late Fees of Rs.50/- Per Act.
Also, We have not filed the GSTR-1 Return from Aug-2017 till Nov-2017, How the Late fees will be calculated, Is it Rs.50/- Per Act Only or is it for every Month we have to pay (.i.e Aug-17 -Rs.50 + Rs.50, Sep-17 Rs.50+Rs.50), Likewise.
Please clarify.
The due date for GSTR-1 for Jul-Sep 2017 is 10/01/2018. Return filing after the due date will attract a late fee of Rs. 50/day (in case of tax liability) and Rs.20/day (in case of no tax liability).
In case there is no tax liability, Late Fees will be there for late filing of GSTR-1.
If there is no tax liability, late fees would be Rs.20/day.
Sir, we have applied for GST registration late as on Jan 2018 received amount in August 2017 35 lakh and September 2017 5 lakh. Now what to do how can we file Aug return 2017 or we require to pay GST. What is the fine for that?
You may be required to pay penalty for non -registration even though required by law since your turnover exceeds the threshold limit in Aug 2017. if the non-registration is not with an intention of fraud then it may extend to 10% of the tax amount subject to the maximum of Rs.10000.
Dear All,
Please suggest me. files GSTR-3b for the month of Oct’17 return with NIL. after filed successfully. Oct’17 GSTR-3b return show liability of late fee Rs.480 (CGST) and Rs.480 SGST)
I create GST challan with the Rs.480 and 480 in penalty head & paid through NEFT and the same amount credited in cash ledger. Rs.980/-
But my liability is the Late fee. Can I offset this liability of late fee from penalty head amount?
Under GST, intra-head adjustments of cash ledger are not allowed. So you need to pay the late fee again and you can claim a refund of penalty amount wrongly paid.
You have deposited late fee under the wrong head. You can claim a refund for that. But you have to deposit late fee afresh as there is no provision for set off.
I have to file GSTR 3B return for Aug 2017 month and I have calculated total late days. so how much amount should have paid for penalty and interest? Total late days 112 (112*200=22400) how many penalties should pay? 22400 or 5000
I am manufacturer based in Delhi and supply wooden goods in Uttar Pradesh only under IGST @ 28%. But failed to file return GSTR-3B on October & November due to the shortage of funds. But a few days back my accountant has filed the GSTR-3B return for the month of “October” by selecting an option of paying “Late Fee” and “GST Due amount” in next month (i.e. in November Month GSTR3B as per mentioned in system).
After submitting & filling it successfully the system shows no liabilities in the October month in Section 7.1 of GSTR-3B but there were liabilities of Tax & Late Fee. And now when we have funds and my accountant is accessing the GST portal to file the GSTR-3B return for November, the system is not showing any liabilities from the previous month. The data/liabilities it shows is only for the month of November only as per details mentioned on basis of our Outwards & ITC supply.
The same liabilities in the month of November are set as SET-OFF and no other pending dues are shown by the system under Section 7.1 of GSTR-3B (November). All Tax & Late fee cleared for the month of November. But what should we do in case of those pending liabilities of October??
Liabilities of last period return will only be reflected after you have submitted (not filed) your current period return. After submitting, you have to go to payment column and then check liability and set off the same.
What should I pay penalty or fee during making “late fee” payment on payment page? I am confused whether I should pay penalty or fee?
You need to pay “late fees”.
Dear Sir, I have done the GST regd. on 9th Aug 2017 ONLY to receive payment gateway for online consultancy business. I have been fined consecutively for two months August & September which I have already submitted. Following are the list of queries:
1. Since the govt announced refund of late fees for the month of August & September, it is not showing in cash ledger as on date. No clue from GST office as there is no clarification on them as well. Any TAT in guidelines. Kindly guide me to avail the late fees.
2.Can I close the GST registration as I am planning to close the present LLP firm(against which GST is registered) as I have not commenced any business from that firm? I am planning to open up under proprietorship name as payment gateway can be done with GST registration. If yes, what is the process?
3. Any difference between the savings account and Individual current account as far as business is concerned with the new proprietorship firm.
Kindly advice.
1) As per announcement by department, they will prepare some changes in their system to reflect waived late fees amount in credit ledger, so either you have to wait or contact to department.
2) As there is change in constitution of assessee, so you need to cancel the old registration and apply for new.
Sir, I purchase from up to Haryana via unregistered GTA DATED RECIEVING 1 AUG 2017. NOW I PAID TRUCK DRIVER 19100/-. AS I HAVE TO PAY 5%RCM BUT NOW IT IS PENDING UNTIL 1 JANUARY 2018. WHAT SHOULD I DO NOW? PLEASE REPLY.
Suspension of RCM provisions up to 31.3.2018 is there only in case of purchase from unregistered dealers. In case of GTA service, no suspension is there. So you will have to deposit RCM in case of services.
I have made challan including intrest of august ,which is also showing in cash ledger.
Now, how to pay it in GSTR 3B of december on 20 jan 2018. i mean that in december month also, i have liability of RCM, so can i pay both august and december liablity in Gstr3b? and also how to file the same?
If there is enough balance left in your cash ledger for offsetting such amount against interest liability, you can utilize the same.
Can any chance to excuse GSTR 3B penalty of oct and nov?
Waiver of only July to Sept has been provided by the department. No waiver is there for oct and nov.
Hello Sir, I could not file GSTR3B for November month. I have Rs. 4165 IGST Tax liability. I want to know that the late fee is applicable to IGST Tax liabilities? or it is applicable only for CGST & SGST? Actually, I am getting the different opinion from different people kindly guide me.
The late fees are Rs. 50 per day. It is irrespective of the amount of tax.(except in case of nil return in which case it is 20 per day).Interest @18% is applicable on the amount short deposited from the due date to the date of deposit.
The late fee is applicable only for CGST & SGST and not for IGST. You can confirm it by login into GST portal under GST3B for the particular month under the table Interest & late fees wherein late fees for IGST is disabled.
Late fees are only paid under CGST and SGST heads.
Sir, My Due date was Nov 20, If I pay Today i.e 26th Dec. How much total Late Fee I have to pay in total. I have no sale in that month so I am filling NIL RETURN.
The late filing fee is Rs.20/day in case of NIL return.
Dear Sir,
I failed to upload two invoice of november month in GSTR 3B.
Can i upload it in december month GSTR 3B??
what are the consequences??
please guide me
With Regards
M.kavitha
No invoice wise details are required to be filled in GSTR 3B. You have to fill the details of sales in total. The sales detail of same month is to be filled in the same month. As you have missed showing details of sales of two bills so you have to fill these details on GSTR 1 of November only.
I failed to mention an IGST amount in 3b of October and noticed it after filing GSTR 1 for the same month. Now can I upload it in November’s GSTR 3B form and GSTR 1??
Amendments will only be allowed while filing the return for the next quarter/month. Separate amendment column has been provided for stating any amendments in the previously filed returns.
Dear Sir, Through net banking the amount was debited from my account but status in my electronic ledger does not show the amount. In challan history, the status showing is initiated.What will happen to my money? Please guide whether int@18 will be levied or only fine will be charged for the same for delay filling.
Contact department for assistance.
There is a provision for filing your grievance about payment in the portal itself. You can see it once logged in.
Yes, there is an option is filling your grievance about payment in PMT-07 from the portal.
I booked an under construction flat in the month of June 2017 by payment of 15% of property value and paid service tax @4.5% to the builder. In the month of July agreement for sale has been registered and after that, I paid the rest amount of property value in 4 parts. 2 payments have been made in the month of July and one in November and the last one is in December. Till date builder has not issued any GST bill against those payments which is made after the July 2017, hence I couldn’t make any payment for GST. What should I do in this regard, please suggest?
GST is not leviable on purchasing of completed immovable property. GST is only levied on under construction property.
It is an under construction flat. How would I pay GST without a bill from Builder?
I have filed GSTR 3B for Oct with a late fee, now when I am initiating filing for Nov 2017, it is asking me to pay previous dues. The liability is showing Uner the head “Other than Reverse Charge”. What is this, do i need to pay this every month, why liability when i am filing return by due date. Please guide.
Contact to the department or check your previously file data.
Sir, I had filed my October 17. GSTR 3B return on 20 November 17. I had received the acknowledgement from the department through the mail that you had successfully filed a return. While filing for November GSTR 3B it shows late fees charge. Suggest me what to do
Contact to the department for assistance.
Are there different term of Penalty and late fees? Late fees now calculate on days basis i.e. per day 100 but how many penalties calculate by the department?
The penalty will only be assessed and imposed by department officer by serving any demand order. It will totally depend on the best judgement of the department.
Now I have to deposit Rs. 100000 GST for the November 2017 in GSTR 3B, if this 1 lac will deposit by me on date 20 Jan then how much interest, late fee and penalty would be charged?
The due date for the November is 20th December, any delay will attract 18% p.a. interest on tax amount (calculated on days basis) and also Rs.50/ day late fees for a delay in return filing. The penalty will only be assessed and imposed by department officer by serving any demand order.
I have opted quarterly return option. But I have already filed my GSTR 3B return of September month in the month of October 2017. Now, the same is reflected not filed at the portal and I have already paid my liability at that point in time.
Please suggest.
Quarterly return filing procedure is only for GSTR-1, and in your case, it may be possible that you have not filed the return after submitting the data on the portal.
Dear Sir
1. I have opted for quarterly filing of returns, it is successfully updated
2. I have NIL GSTR3B for Oct 2017 – status was SUBMITTED but omitted to change the status to FILED
3. When I tried filing NIL for November 2017. Error is previous month return filing pending
4. Hence I tried changing the status to FILED for GSTR3B of OCT 2017 on 18/12/2017. The system has accepted and status changed to FILED. The late fee payable amount displayed.
How to make payment of this late fee?
This late fee amount is not displayed in the NOV 2017 GSTR 3B? but error message of pending to be paid displayed and not allowed for filing NIL return for NOV 17. How to solve this and file NIL return for November 2017. The last date is 20/12/17. but the system is not allowing. following error message displayed.
“You have late-fee liability for the current tax period or carry forward late-fee liability for the previous tax period, arising due to the delayed filing of GSTR-3B.”
I have made e-payment of above late fee, it is available in my cash ledger under FEES. How to offset this liability?
In this case, you first need to pay the late fees by creating challan and then offset such liability under GSTR-3B of November month and then only you can file the return of November month.
I have the same case and I have paid my late fees but even though it not allowed to me to file the November Nil return. Can you please explain how to offset the pending liability for November GSTR 3B.
In case you have filed October return after the due date and there was a difference in Submit date and Filed date, the same will show as late fees for the November return. The same needs to be offset in November 3B return after you submit but before you file the return. Thereafter you should be able to file your return. Remember not to choose Nil return while options come as a return which shows Late Fees will not be considered a “NIL Return”.
Dear Sag infotech,
I have received GST on 25/Sep/2017. But I didn’t do any business so far. Also, i didn’t file any NIL return. Could you please tell me how many penalties I will have to pay from 25-Sep-2017 – 20-Dec-2017.
As you have registered in September month, you need to file returns from September month onwards. Late fees will be Rs.20/day in case of nil liability and Rs.50/day in case of tax liability. However late fees for the month of September has been waived off by the department.
I have filed GSTR 3B for the month of October on 16/12/2017. I forgot to make the late payment fees but when I realised I created challan and made the late payment fees. However, I am still getting an error “you have late-fee liability for the current tax period or carry forward late-fee liability for a previous tax period, arising due to the delayed filing of GSTR-3B.” I am unable to move ahead for a month of November.
Please help
As you have paid the late fees, so you now in November return you first have to offset the liability of late fees with your cash ledger and then you are allowed to file the return.
Sir
I am filling Gstr3b for November month on 17-Dec-2017 and this message is showing again and again. Late fee for the month includes previous month’s late fee charged due to delay in filing of the return. The calculation is [Date of Filing – (Date of Submission or Due date of Filing, whichever is later)] * [25/day (in case of any liability) or 10/day (in case of nil liability)] * per Act (CGST/SGST)
This means while filing a return for the previous month, you have not filed the return on the same date of submitting the data on a portal, so you first need to pay the late fee liability pertaining to the delay in days from submitting the data to the filing of the return.
I have filed 3B for the month of Oct as nil, but now I have observed that a bill was raised.
so now how to deal this. How much interest and penalty needs to pay?
Revision facility does not exist under GST, you can only make changes while filing GSTR-1 for the concerned period. Interest @ 24% will have to be paid.
Respected Sir/Madam,
I have submitted GSTR 3B for October on 21-Nov-2017 along with a penalty of late fee Rs 50 (CGST Rs25 SGST Rs25) but I have made the payment for a late fee on 7-12-2017 and filed the return on the same date of payment. Later on, when I try to file GSTR 3B for November 2017 on 16-Dec-2017 it shows late fees of Rs 800 (CGST Rs400, SGST Rs.400 ) but the last date has not yet been over. I have called GST helpdesk and informed them about it, they told me that it might be of technical error. So, Sir I just want you to clarify my doubts about it whether there might be any other error with regard to the filing of return of GSTR 3B.
Thank You.
With regards,
(Hope Pohthmi)
No sir, you have to contact the department.
The late fees appearing on Nov 17 GSTR 3B is correct as the department treats the submit date and filing date as different. Any delay in submitting is displayed as of late fees in current month itself which in your case is Rs 50 for one day (20-Nov-17 to 21-Nov-17). Filing of return is complete when the return is filed with DSC/EVC i.e. 7-12-17 in your case. The day in the filing of return after submitting date 16 days from 21-Nov-17 to 7-Dec-17 is displayed as the penalty in next month GSTR 3B i.e. 50X16days = Rs 800.
Dear Sir,
I file GSTR 3B nil return for the month October in the month of November with late fee of 60 Via NEFT and some amount of late is carried forward to the next month now I am about to file nil return of November AND IN GSTR 3B in Table 5.1. I cannot put the amount of late fee please help me asap
regard
Naman Jain
Contact to department.
Sir, I submit my GSTR 3B for the month of Aug 17 on 14-10-2017 late fee for rs. 5000/- charged. as per Govt. late fee waived off. when we refunded our rs. 5000/- Please tell. what is a process for that?
As per Govt. notification, Late fee amount will be transferred to your ITC ledger and then you can utilize the same for payment of tax liabilities or interest or fees.
Dear Sir,
We didn’t file GST return for the month of Aug-17. We have only input GST and No output GST. Is penalty for late filing is 20/- or 200/-.
Regards
Shiva
The late penalty for delay filing of returns for the period from July to September has been waived off by the department.
Their is no late filing fees for the month of August 2017 as the same has been waived off
Yes, agreed
Dear Sir
I have filed GSTR 3B with fine of Rs 2200/ for the month of August in September 17. As per Govt of India, late fee has been waived, but my electronic ledger is not showing the reversal of the late fee.
Thanks
Abhay
Contact department for assistance.
HELLO SIR, MY GSTIN NO IS 09BRXPK9310E1ZD and I have not paid any tax and return from sep to nov so could you tell me what will the liability on me for return ….and what will be penalty charges on me (CGST=? SGST =? IGST=? per day)?
actually, i am troubling from these months no payments cleared by customer site so how can I tell the government about all that for relief from penalty.
I have repairing shop and I had bill amount now yet at RS max 16 to 17 lack from April 2017 so could you suggest me for any helpful advise.
Thank you
regards
rahul
Interest @ 18% is to be paid on delay payment of taxes and Rs. 200/day (Rs 100 in CGST and Rs. 100 in SGST) penalty is to be paid for delay filing of the return. If your tax liability is NIL from October month onwards, then a penalty for late filing will be reduced to Rs.20/day.
For the month of October 17, we filed the GST returns and eligible inputs credit as IGST INR 1130, CGST INR 1036 and SGST INR 1036. when we file the returns for the month of November 17 with the sales only IGST 3402,
1. how can we adjust the input credit and what balance tax have to pay
2. when we filing the nov17 returns it shows no balances why? and what to do.
kindly clarify me
I run property consulting business, I did raise one bill to builder two months back as my tax lawyer told me to pay the GST payment accordingly whether you received the payment the same problem is coming again now I have to pay Rs. 60,000/- as GST in advance what to do?
Please clarify your issue.
DEAR SIR,
BY MISTAKE WE HAVE PAID LATE FEE IN THE IGST COLUMN… IN WHAT SCENARIOS I COULD UTILISE THE SAME. Please clarify.
if your payment pertains to period July to Sept, then the amount will automatically be transferred to your tax column since the late fees have been waived off for the given period.
Sir, We paid tax and submitted GSTR 3B for the month of September on 19.10.2017, but filed on 20th November”17. For GSTR 3B of October submitted on 21st Nov with late fee CGST-20, SGST-20, but not able to file the return for October”17. Do we penalty or Interest. How much we have to pay? How to calculate.
Yes, you have to pay Rs 20 under CGST and SGST each if your tax liability is nil. As you are saying that you are unable to file a return then there may be some technical issue so you can contact the department for that.
if only nil return filing late fee is Rs.20/- each, other wise you should pay SGST – Rs.100/- and CGST – Rs.100/- per day
Dear sir,
Our company received GST registered number as on Sept’17. Can we liable to pay GST for the month of Sep’17. And what about July & Aug’17 GST Returns?
you can not file the return before the date of registration.
I am a registered GTA service provider and I give service to registered builder and wrongly I charge 5% GST on forwarding basis in September month and in September month return I filled as an exempted supply and builder claim the ITC of 5%, So my question is what can I pay GST on forwarding charge @5% on forwarding charge if service recipient is registered and can I pay tax in September In the month of October return with interest @18%.
The registered builder may claim ITC by adding details in GSTR-2 under the head “Add Missing Invoices”. After that, it will be reflected in your GSTR-1A. you may approve the transaction. You have to deposit the amount with interest.
Hi, I pay my GST regularly every month I have a query. Due to some technical error, I couldn’t pay GST 3B on time, I tried to pay through both NEFT and Net banking but both didn’t work. Now my question is, in the case of NEFT what shall be my amount to be paid after 5 days? as I have read somewhere that the CPIN remains valid for 7 days. so will the amount keep increasing or I can pay them for the one I wish to.?
CPIN remains valid for 15 days. In case challan is generated for payment of taxes and CPIN is received you can use such challan for 15 days to pay taxes and file GSTR-3B return, However, in case GSTR-3B is filed after the due date interest and the late fee is to be deposited in cash by new challan.
Sir, Our company turnover comes under Rs 1.5 Cr, So we need to file quarterly basis .. right? We have filed for the period July to Sep and October to December can be done in January 2018? Quarterly filing means including GSTR 3B, right?
Please clarify my doubt, when time permits.
Thanks
yes, you need to file returns on a quarterly basis. but GSTR 3B is to be filed on monthly basis.
Dear Sir, I purchased material from some x in July 2017, and I am missed my invoice and I get that in November. How can I submit under GST? what is the penalty? please suggested me.
As you are purchaser so it is the liability of seller to issue an invoice and collect GST then deposit it to the government. Liability is not yours.
Dear Sir, what is the penalty fee of late return filing per day?
200 per day (20 per day in case of NIL returns).
50 per day (20 per day in case of NIL returns)
Sir, the composition dealer has used old series bill for outward. should we need to make new bills with GST no. on it. or we should use old bills for tax purpose. We want to know should we revise the bills or there is no need to revise old bills without GST number.
As you are registered under composition scheme so you have to mention the GST number on the invoice. You can use the old bill but you have to mention GST number. Now you have to revise the bills that you have already issued.
I have taken the tax on total turnover instead of taking on taxable turnover and by mistake, i have already submitted the return. Besides this, I have generated challan for the tax taken on total turnover.
By considering the mistake, I have again saved challan with the tax amount which is to be taken on taxable turnover.
please guide me how to adjust/revise /any remedy for my wrongdoing?
You can only revise the data in the return for the succeeding month.
WE FILED GSTR 3B FOR SEPTEMBER ON 10TH OF NOVEMBER. WHILE FILING, WE DID NOT PAY ANY INTEREST. CAN WE OR DO WE HAVE TO PAY INTEREST ON LATE PAYMENT? CAN WE PAY INTEREST AND PENALTY ON LATE FILING IN RETURN FOR OCTOBER? IS RATE OF INTEREST ON LATE PAYMENT 18 % P.A.? WHATS PER DAY PENALTY FOR LATE FILING OF GSTR 3B?
Late fees for late filing of return for the month of September has been waived off by the department. But interest has to be paid @18% p.a.
I had applied for new GST registration on 31-05-2020 and yet my GST registration not get approved. When I can get my GST number.
Please contact directly to GST portal
Hi sir, in the pharmaceutical company one of the manpower supply contractors failed to pay GST for past three months. said contractor charged GST payable amount in the bill. the company also paid the bill with GST amount, But contractor not paid so far. How to proceed further. Is there any reverse charge mechanism applicable for service contractors? Could you please suggest what is way forward in this case?
Hello,
We are a content creation company producing content for google and monetising it on YouTube. The revenue is paid by google in Dollars. Is this taxable under GST? If yes what is the taxable percentage?
Hello, We are a content creation company producing content for Google and monetizing it on YouTube. The revenue is paid by Google in Dollars. Is this taxable under GST? If yes what is the taxable percentage?
Hello. Regarding late filing of returns and penalty attached to it, if a registered person has not filed the return for 3 months or more, then since he has missed more than one filling due date, so will the maximum fine of 5000 be multiplied by the number of due dates missed? For example, if a person has failed to file 6 consecutive returns, so will it 5000 multiplied 6, i.e 30,000 maximum late fee?
Thanks.
The penalty would be payable for the period in which the taxpayer failed to furnish the return up to a maximum penalty of Rs.5000. If GST return for a month is not filed, then the GST return for the next month cannot be filed by the taxpayer Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty.
Thanks for responding. Just to be clear, if one misses 3 consecutive due dates, his fine would be only 5000 maximum for all those missed returns?
We have uploaded the video in google via youtube and generated income. We should charge GST or not?
if you are registered under GST then only you can charge GST.
ONLY IF YOUR INCOME IS MORE THEN 20L
Dear Sir,
Can I know when is the filing date and payment date for FORM GSTR-4
The due date for filing GSTR 4 is 24.12.2017
Late fees for GSTR 4
A penalty of Rs. 200 per day is levied if the GSTR-4 is not filed. The maximum penalty that can be charged is Rs. 5,000.Also, if the GSTR-4 is not filed for a given quarter, then the taxpayer cannot file the next quarter’s return either. for nil returns penalty is Rs. 20 per day.
The above rates are only for CGST, right? The same will also apply to SGST. hence the rates mentioned above will double. Can you confirm the same?
If GST rate is 5% then 2.5% will be CGST and 2.5% will be SGST. Rates will not be doubled.
Is the GSTR 3B payment made monthly or quarterly from October to December?
You need to also pay the taxes on the quarterly basis.
Dear Sir, We have not paid GST for the month of September yet please clarify whether interest 18% or penalty of INR 200 per day will be levied over my tax liability for the month of September? or it will not be charged.
Hi,
1. I am trying to file return July 17 coming across below error. Can you please suggest how to resolve this.
“Error! GSTR-1 Save/Action on Counterparty Invoices/Submit are not allowed for current date, Please visit https://www.gst.gov.in for details on GSTR-1 timelines”
2. What is the due date for PAYMENT of Aug. 2017 GST? Can I use challan available on the portal for payment of the same?
If you are trying to file GSTR 1 of August, Then the due date is not yet announced.
Sir, while filling GSTR 3B. I forgot to enter purchase details, now the system shows huge tax liability which I cannot afford to pay. Is there any solution so that I don’t have to pay the taxes and rectify this mistake.
Sir, if you have submitted the form 3b there is no alteration available. so there is no other go… you have to pay the liability to file your gstr3b.
Rectification is only possible while filing GSTR 1 and 2. No revision of GSTR 3b can be done.
Sir, we have charged GST in our bills from July onwards but not filled the return and also not deposited the GST. Please elaborate the applicable penalty and as I understand that have to pay the penalty for the delay and also 18% interest on the delayed amount. Please confirm the applicable penalty. Secondly, we got registered under Composition Scheme but charged the GST from our clients.
Thanks
“Sir, if you have submitted the form 3b there is no alteration available. so there is no other go… you have to pay the liability to file your gstr3b.”
you can not charge GST in your bills.
Sir, I have filed July-17 GSTR 3B on 07.10.2017 due to “Chksum Validation Failed” negative figure in Tax payable column. In GSTR3B for Aug-2017 I have not set off the liability, the error message shows is “Cash Validation Failed”, due to the Negative figure of Rs. -3,83,056 under RCM (Central Tax) Tax payable column and the same negative figure of Rs. -3,83,056/- under RCM (Central Tax) Cash paid column. How to rectify it.
Sir, We pay 200000/- GST amt. on Sep’17 20th. but some money problem. so we will pay after Oct’17 20th date. so how to calculate GST interest please tell me. very very useful for me.
Simple. 200 Rupees per day.
Sir, I have 5800 late fine. But I have to do nil work but fine. How I can resolve it
The late fees are levied for the filing of returns after the due date. It is levied even if you are filing nil returns.
DEAR SIR,
LATE FEE YOU ARE SAID RS.5000/- PER MONTH NOT MORE THAN THAT. HOW WE NEED TO CALCULATE. FOR CGST RS5000, SGST RS 5000 OR FOR BOTH RS. 5000PER MONTH. BUT YESTERDAY 21.10.2017, WE PAID 200 (CGST 100, SGST 100) AS LATE FEE IN AUGUST. AD ALSO YESTERDAY RS.6400 (3200,3200) FOR THE SAME PERIOD AUGUST. AT THAT DAY WE ONLY SUBMITTED. YESTERDAY ONLY WE COME TO KNOW ABOUT THE EVC. SHALL WE ABLE TO GET THE BALANCE AMOUNT OF RS 6400-5000=1400 AS REFUND.
The Late fee is Rs. 200 (100+100) per day subject to the maximum of Rs. 10000 (5000+5000).
I have paid my late fee under penalty heads even though I am unable to off set liabilities. Can I know the solution to file the GSTR3B?
I have filed the GSTR 3B when I have paid the late fee under Fee Heads It accepted the offset liabilities. Now the closing balance is showing up as 5000/-. Can I use the amount for the next month tax liability?
You will have to deposit a fresh challan for the late fees.
Sir, Wrongly I have paid in Penalty Column Rs. 6400/- instead of Late Fee for the month of August-2017 before the filing of GSTR-3B, How can I adjust the same or get the refund back, as I have paid fresh Challan as Late fee and filed the GSTR-3B.
Interhead adjustment of tax, fees, interest and penalty are not admissible so you can get the refund by filing GSTR-3 for the concerned period or you can adjust it with your future liability.
Dear Sir, For August Return we have done on 24-09-2017 & against the late fee, we have deposited Rs.1600 but when we are doing GSTR 1, September return again Rs.3800 showing against late fee for Aug, without depositing the penalty our GSTR 1 can be filled.What to do? Any suggestions from your side?
Dear Sir, For August Return, has been filled on 24-09-2017 & we have deposited Rs,.1600 against late fees. But while submitting GSTR 1 on 17-10-2017 again penalty showing Rs.3800, with out penalty our filling cant be done. Please suggest something.
In that case, you have to pay that amount. It was charged because You have not filed the return on the same date which you have submitted the return.
WHAT A TAXATION SCENARIO BEEN DEVELOPED BY THE GOVERNMENT. FOR THE FILING OF RETURNS AND PAYING THE LATE FEES….
I’ve deposited GST Return late fee for the month of August in the wrong columns i.e. penalty and interest(5800+5800). and finally in fee column, how do I get the refund of those payments. please help!
Where I get the return file for composite dealers for the 1st Qty?
Sir, I make a mistake on July 3b return. When I can rectify that problem?
You have no option to revise the return GSTR 3B so if you have not included any ITC in return then you can rectify the mistake only while filing GSTR 1 and GSTR 2 for the month.
July GSTR 1 due date kya thi or ab is par late fee lagegi kya
Due date to file GSTR 1 for July was 10th oct 2017 and you have to deposit late fee on the late filing.
I have missed to include one payment made in the ITC and I have already submitted the GSTR3B. How can I include this payment?
Thanks
You have no option to revise the return GSTR 3B so if you have not included any ITC in return then you can rectify the mistake only while filing GSTR 1 and GSTR 2 for the month.
I have paid the late fees under the head interest, as shown in the “Check Balance” option in Payment of tax. Now it is not allowing me to offset the liability. It seems I will have to pay the late fees in some other Head but which one – Penalty or Fees?
How or where can the interest paid amount be adjusted?
Thanks
You have to pay the late fee amount under fees head. Interest amount you have to show under interest head.
Under which head we need to credit the late fees payment? – Penalty or Fees.
Thanks
You have to credit the late fee amount under late fee column.
Dear Concerned,
I have paid tax amount under IGST for the month of August in the same month and submitted returns for Aug on 24th Sep. For which there was a late fee of Rs.800 (400 CGST & 400 SGST). This late fee, I paid inadvertently under IGST section during 29th Sep. Upon clarification from the Dept, I repaid again the same late fee (Rs.800) under CGST and SGST separately on 16th Oct. upon submission, I could file the returns successfully. However, for the month of September, there is an additional late fee of Rs.4400 (2200 CGST and 2200 SGST) has been levied which I got to know yesterday. This late fee (5200) looks huge amount for me to pay despite submitting the returns on the 4th day after due date. Do I need to pay or can I expect any waiver in this regard?
Your suggestion is much appreciated in this regard
Why the late fee is again seen in GST site. which month penalty is this? what about this penalty?
why coming penalty again how will I pay this if u have any solution please send to me.
introducing the late fee in delay for the filing of return and it has frozen through Gst site from 30-09-2017 and normally the traders, tax practitioners etc … thought that the late fee has been temporarily withdrawn by the govt due to difficulty in initial stages and more recycling process. In the meanwhile the govt.. has unscientifically charged a late fee with retrospective effect. It is the violation of natural justice and more sufferings in small traders and related colleagues and we will expect a favourable decision by the Gst council and it will be held on 24th Oct 2017 to redressing all unnecessary liabilities and sufferings by the dealers, chartered accountants, Tax practitioners etc
Late fee for the month of July returns is only waived off by govt.
I have already made the late fee payment for July, will I be entitled to any kind of refund?
As per decisions are taken under 23rd GST council meet, any amount of late fees paid earlier will be available as ITC in TAXES column asap.
It is the late fees for filing returns after the due date for the preceding months.
I have paid a late fee for the month of August 2017 under head OTHERS and could not set-off the liability.And made another Callahan under FEE head and sent off liability. How can get back the earlier paid amount?
No such procedure has been specified for claiming the refund of such amount. you can adjust these against future liability.
It means you have to make a default for adjusting it.
I did the same mistake. Any help would be appreciated.
Is August GSTR 3B Late fee dropped or not?
no waiver of late fees for August GSTR 3b by the government.
yes its dropped till august
1. I migrated from VAT to GST. But my Certificate is effective from 1.8.2017. I had a very small turnover of Rs. 5510/- for which I deposited tax (Rs.992/-) in time. But there is no provision of July return in my case. What will happen?
2. I am a manufacturer and seller of electrical goods. From my own customers, my own manufactured goods I charge them a little bit. About 2-3 thousand in a whole month. Do I have to pay GST on services? As they say, the limit is now 20 Lakh for services.
what is the process of change in authorized signatory mobile number? and email id. if the taxpayer is proprietor then add new process allowed or not if no then how is the process to change it.
if the proprietor is not the primarily authorized signatory then changes can be made.
DEAR SIR
WE HAVE FILED GSTR 3B OF SEPTEMBER MONTH IN THAT WE HAVE to FILL THE SALES DATA INTO REVERSE CHARGES SUPPLY BY MISTAKE AND PUSH THE SUBMIT BUTTON FOR THAT WE HAVE LIABILITY OF SAME AS SALES LEDGER BALANCE SO WHAT WE WILL DO FOR THAT
As no correction and revision of return facility is available for GSTR-3b, so you have to make changes under GSTR-1 for the concerned period.
My liability for July return is Rs. 1637 for CGST and Rs. 1637 for SGST. If I pay on 7th October the interest amount is Rs. 39.00 each (please correct me if I am wrong). What will the penalty amount be? How is the penalty calculated?
Please advise.
The Late fee is INR 200 per day for late filing of returns.
Hi,
I am trying to create a challan and I have 1400 late fee penalty. 700 in CGST and 700 in SGST. When I create the challan, should I put 700 in CGST fee column and same in SGST?
Yes, you need to do the same. As late fee liability arises in both acts.
Sir, can I file the return if I paid in penalty head in GST challan instead of Fees (late fees)?
You need to pay the liable amount in the respective head only to file the return.
No. You should mention the same in Fee column only
Hi Sir, I am trying to file GST return file for the month of August, but there is a late fee of Rs 200. I am not able to figure out to pay the late penalty. Is there a way to understand how it can be done?
You need to pay the penalty online through GSTN portal and then file the return.
Will GSTR 3B For the month of August will be extended. On newspaper it was published that No penalty and interest will be charged for the two months – July 2017 and August 2017 as a grace period and for learning and filing. Now the govt does not keep the promise. If the govt does this type of promise how can we do our work smoothly?
With Regards
Ganesh
There is no such notification for waiving off the late fee penalty for Aug,17 month, the penalty was only waived off for the month of July,17.
sir, yesterday i.e on 24/09/2017 i tried to file the GSTR-3B for Aug. The scenario is like this-
1- IGST purchase tax= 10000
2- no IGST TAX liability.
3- there is CGST tax liability of rs. 5000 and input cgst tax credit=1000
4- sgst tax liability is 5000 and sgst input credit=1000
i paid rs 400 each for late filling penalty yesterday.
i am trying to set of tax liability as under-
1- Using IGST, WHICH is total rs.10000, for cgst which is 5000 ie 5000-1000( cgst input credit)=4000 then rs 4000 out of IGST CREDIT,
THE cgst should be =0 liability.
2- then SGST tax liability, which is rs. 5000 and input sgst credit rs. 1000=rs 4000 as bal. tax liability which i am setting off from rs. 4000 out of IGST balance which is rs 6000( 10000-4000). then this also should be 0.
BUT massage is showing that – NO SUFFICIENT BALANCE.
Further also let me know whether interest to be payable of late filling as like late penalty. i have not paid since no tax liability after the utilisation of IGST, CGST AND SGST input credit.
Please Help
There might be some technical error. You should contact the department for assistance since the set off claimed by you is in order.
YOU SHOULD PAY RS 2000/- BY CASH IN IGST (10000-4000-4000). ALSO, SHOULD REMIT THE LATE FEE UNDER CREATE CHALLAN COLUMN FEE
THEN ONLY YOU CAN OFFSET THE LIABILITY. DO IT
Sir, Are late fees Chargeable for Aug 3B filling after due date on Saturdays, Sundays & public holidays ?
Yes, agreed.
Tran 1 submitted but not able to file it with evc shows system failure error please suggest solution also for Aug return Tran 1 credit is used now return not able to file as it shows to file tran 1 first.
Please contact to department.
same problem
“there might be some technical error. You should contact the department for assistance.”
THE ERROR SHOWS BECAUSE OF, YOU HAVE NOT FILED THE TRAN 1 USING OTP, YOU HAVE SUBMITTED ONLY. YOU NEED TO SUBMIT THE SAME USING OTP/DSC,
Dear Sir, There is any late time limit to deposit GST with 18% interest and submit late return 3b or any with late fee 200/- per day. please confirm.
Regards
Pawan Jain
GST liability to be paid before filing return for the concerned period.
23/09/17 i have filed GSTR-3B and how much penalty to pay now and to whom i need to pay.. sgst or cgst.
Penalty on late fee is Rs 100/- per day in each under sgst and cgst, and that too is paid to government through challan.
Please give HSN Code for Self Adhesive Labels or Stickers & rate of GST also
Today i am trying to file GSTR 3B but it says, GSTR-3B is not filed for previous period. I have already filled 200 as CGST and 200 for SGST as a late fee. Please suggest why it is not done.
Regards
Sunil
You need to file GSTR-3b for the previous month first, then only you can file return for the next month.
I have already filled for the month of July, Now i am trying to file for AUGUST Month. While saving it says “GSTR-3B is not filed for previous period.”
Contact to the department.
YOU MAY HAVE SUBMITED ONLY. YOU NEED TO SUBMIT THE SAME WITH OTP/DSC. CHECK WHETHER YOU HAVE FILED THE SAME
yet I have not submitted GST Return GST 3 B & Payment also. please tell me interest rate (August only). I will payment of gst 25 Sep 2017
100 RS ON CGST AND 100 SGST LATE FEE PAYMENT PER DAY WHICH MEANS IF U PAY ON 25TH SEP 2017 THEN TOTAL OF 1000 RS AS LATE FEE. U HAVE TO PAY RS 500 UNDER CGST HEAD AND RS 500 UNDER SGST HEAD. PORTAL IS NOT SHOWING IN INTEREST PAYMENT MSG
IN CHALLAN LATE FEE HEAD IS MENTIONED
“Please elaborate your query”
Interest rate is 18% and late filing fee is Rs. 200/- per day.
Sir, GSTR-3B Return last date 20th September 2017, as declare by GST. I submitted my GSTR-3B return on the last date, but due to my wrong tax calculation I can’t submitted my return, today on 21st September I want to payment my liability on GST Portal by create payment with 18% interest challan. the portal show me the message “Your limit for current Tax Period has exceeded” in this situation how can I payment liability?
Contact department for assistance.
when liability of payment for SGST only. Why penalty of Rs.100/ per day for both SGST & CGST
Late fee does not depend upon type of tax due, it is applicable on liability arises before adjusting any ITC.
Sir, i have filled mu aug 17 gst on 21 sept but it shows fine of 100 each, then i filled penalty of 100 each and then paid but it shows not availability of money then after i go to fine in challan creation and paid then only able to return file. but my question is that i have paid 200 in penalty is this money back to me or can i adjust in main balance in next month gst september or can i adjust this money in case of penalty only.
Late fee penalty is a type of fine for contravention of law, which is compulsorily to be paid, and this amount never allowed as ITC or refund.
Month of August 3B file late fee
Late filing fee for GSTR-3B is Rs. 200/day.
GSTR 3B is submitted with wrong GST liability but GSTR 3B isn’t filed for correction of data in GSTR 1,2,3 and corrected GST amount is paid. Whether there will arise any liability of interest or penalty as such GST liability is not set off on due date?
As per latest notification by CBEC, GSTR-3B is to be filed till the months of December, 2017 and filing GSTR-3B for next period will only allow when you have successfully filed the GSTR-3B for the previous months. So to avoiding penal provisions, better to file GSTR-3B.
GSTR-3B August Not Paid Let Fess Amount But RCM paid July-17 and August RCM Not Benefit and RCM Paid July-17 Not Setup
Due date for filing GSTR 3B is 20/9/2017 for august so there is no late fee liability. And the tax which you have paid under RCM can be utilised as credit against tax payable.
Sir, For Aug’17 – GSTR 3B return filing after due date 20/09/2017 – there is no late fee charges or we need to pay Rs.100/per day. For Aug’17 – Tax paid after due date 20/09/2017 – there is no late fee charges or we need to pay 18% interest on day basis. Kindly clarify me.
For GSTR-3b for the month of july and august, late filing fees is waived off but interest is chargeable on delay payment of service tax.
For Aug they demand for GST return late fee. is there any notification which provides the waiving off late fee for GSTR 3b for the month of August 2017.
Late fee is only waived for the month of July’s return, you need to pay penalty for august month’s return.
Sir, in aforesaid conversation you said GSTR 3B late fees is waived off for July’17 and Aug’17. But in below KOMAL conversation you said GSTR 3B late fees is waived off only for July’17 and need to pay penalty for late filing for Aug’17 GSTR 3B.
WHICH IS CORRECT ??? As per your above advice, GSTR 3B for Aug’17 is not filed with in due date.
Late filing fees for the return of the month of Aug’17 has not waived off.
Dear sir
we Required SAC Codes below mentioned translations
1) Transportation charges payment
2) Rent payment
Please more elaborate the type of service.
sir, material transportation charges payment paid through lorry. Staff quarters monthly rent paid.
Sir in example, interest per day wrongly calculated per day on 2000 @ 18% p.a. will be 0.98
We updated it
sir,
I am doing Construction work on Contract order. How much GST I should pay? can I got some GST back? How can I reduce my tax?
Sir,
I am doing Travel Agency Work, How much I Need to Charge GST from my Client?
The following types of transport services attract 5% GST:
The following types of transport services attract 12% GST rate:
Thanks for your reply But I am giving service of Hotel Booking & Tour Package ETC. Tour Package include Hotel, Bus, In-route Food etc.
GST rate on tour operator services is 5% without claiming ITC on input services.
Sir, the tax is paid within due date but for certain mistake of putting the figures in the group of CGST & SGST in the 3B of GST the return had not filed. What are the charges issued?
Revision in GSTR 3b is not possible. You can make the changes while filing GSTR 01,02,03. no charges have been specified.
Sir, We will file the GSTR-3B today. How much the charge of late payment and interest and penalty?
Read the notification issued by CBEC in the given link : http://www.cbec.gov.in/resources//htdocs-
cbec/press-release/press-note-on-return-filing.pdf;jsessionid=15224B5059D5E45AE2BDF1276E243978
Sir, I have submitted the GSTR but not made the payment. how much will be the penalty for late payment.
Interest @18% will be leviable on the late payment.
May i pay GST after due date with penalty?
you can pay gst with interest @18%
Dear Sir,
I made the GST payment through GST portal by net banking through ICICI Bank. Money got debited from my account but payment failed. CIN not generated. Now, what are the steps to upload GST PMT 07 through GST Common portal?
if sell in sez zone then lut bond compalsary ?
If payment done sez then how can i get refund this amt.
Application form for claiming refund can be filed through the GSTN portal
Last date of RCM tax paid, how i create a challan, balance tax payment due date.
Challan can be created online only
Please let me know the Last payment date of GST for the month July 2017 of General Taxpayer.
Tax has to be paid before filing return. Last date to file form 3B is 20th Aug.
I have sold goods to registered dealer others state(igst) but i have shown in gstr3b as unregistered dealer wrongly. There will be any problem to file gstr1 by showing b2b and will i get any time to correct gstr3b.
There is no correction mechanism for GSTR 3B. But you can make changes while filing GSTR 1.
Hello sir… Is it compulsory to pay liability if any before filing GSTR 3B…If not filed with payment than what is penalty and interest for the non compliance???
yes, tax needs to be paid before filing of returns. If payment is not made within due date then interest is to be paid at the rate of 18%.
Dear Sir,Through net banking the amount was debited from my account but status in my electronic ledger does not show the amount. In challan history the status showing is initiated.What will happen to my money. Please guide.
Maximum 15 days are allowed for payment if the challan is generated. If the status is initiated at the portal then it indicates that System has not received any Payment confirmation (in case of e-Payment). Make Payment will remain disabled. If money have been debited from your account then it will be reflected in the electronic ledger. If it is not then contact department for assistance.
Dear P Priyadarshi,
Please let me know that your problem is solved or not if yes let me know because i have the same issue.
with regards
sunil
Sir, I have filed GSTR 3b month of October 2017 on 22 Dec. 2017. but 1 mistake in payment of tax. sept. cash balance shows Rs. 1092. + oct ITC is 996 = 2088. oct tax is 1420. but I was not cash balance use of ITC. I put up fuel tax Rs. 142o. I clicked on offset liability button. This liability Rs. 1420 paid through cash balance on nov. 2017?
Please clarify your query.
Dear Sir, is there a late fee for the period Oct-Dec Gstr 4? and how to calculate late fee and penalty?
Delay in late filing of GST return will attract late fees of Rs. 50/day (in case of tax liability ) i.e. Rs. 25 in CGST and SGST each and Rs. 20/day i.e. Rs. 10 in CGST and SGST each (in case of nil tax liability).