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
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.