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, 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.