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
- Manipur taxpayers can now make GST payments via UPI and credit/debit cards. View More
- The GST department has added Yes Bank to enable UPI and debit/credit card payments. View More
- 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
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).