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,
We need to make payment of the only IGST. Please suggest as to where we need to mention the fee on late payment of IGST, whether it should be mentioned as a breakup (CGST and SGST) or only as the fee for IGST?
Late fee is paid under CGST and SGST.
I have not filed GST returns from April to October. How much will I have to pay for it?
Please pay 20/per day penalty in case of nil return and 50/per day in case of non-nil return (cgst & sgst) along with 18% interest.
I am field Gstr-1 of oct 2017 but not filed GSTR-3B, I think will give detail in yearly return but now I want to add in July-2018 GSTR 3B, Input tax credit also not taken in Oct -2017. As example GST on sale is rs 100 & balance tax payable is 12 rs on which amount I have to pay interest if I add oct 2017 amount in July 2018
I have raised an invoice in Dec 2017 and client did not pay me GST charges but deposited 10 % TDS on my invoice payment to Government after deducting from my payment.
Now I want to file that GST in August 2018. What is the way out?
Please clarify whether you have shown the invoice in GSTR-1 of Dec 2017 or not.
Mera gst ka registration october 2017 me hua tha. maine tab se ek bhi gstr 3b file nahi kiya hai lekin gstr 1A har mahina file kiya hai nil me. mera abtak ka gst business nil hai. maine cancel ke liye bhi arn diya hai par cancel bhi nahi ho raha hai. mujhe kya karna hoga. yadi mai apne gst ko regular karna chahu to kitna late fine pay kar dene pichhe ka pura zero ho jayega abtak ka. ya mai kab tak file nahi karu to mera gst cancel ho jayega.
You need to file GSTR-3b till the date of application for cancellation. All returns should be duly filed along with all dues clear for initiating cancellation of registration.
Dear Sir,
Please tell me how to calculate late fees & interest on GST Returns which is pending from October 2017 to March 2018 (October -NIL Return, Other Months Tax Liability).
Interest on late payment of G.S.T. is calculated at 18% p.a. on net tax liability from the date of following the due date till the date of payment.
I bought a new flat in Mumbai, the builder has got the 1st demand payment from the bank to builder account in March 2018. The builder had claimed GST since then from me, but I didn’t pay, now he has sent me GST reminder + interest on the GST amount.
Can you tell me the correct way to calculate GST? if my GST amount is 452000 rs how much interest I need to pay until today.
Interest to be calculated on the amount of GST to be paid from the due date of payment till the date of payment of GST @18% (say on 452000*18/100*Delayed no. of days/365)
IS TRUE THAT ALL INTEREST OR PENALTY PAID AGAINST GST IS TRANSFERRED TO OUR ELECTRONIC CREDIT ACCOUNT, & CAN I USE IT FOR NEXT GST PAYMENT.
Yes, only the penalties waived by the department are credited back to cash ledger under tax columns which can be used to pay future GST liabilities.
Dear Sir,
I applied for GSTIN in Dec’17 and filed for cancellation in Apr’18 because of lack funds from the beginning and no knowledge in GST compliance. Meanwhile, I filed GSTR-1 but didn’t file GSTR-3B from Dec’17 to Till Date (Jun’18). I just want to know how much would be late fee levied to me because when I file GSTR-3B for January’18 it shows Rs.3000 late fee. Is it the total late fee from the Dec’17 to Jun’18 or Just for that month. Also, if late fees will be separate for each month, how much it will be in total for now?
As I calculated, it might be (3000 + 2400 + 1800 + 1200 + 600) + 18% interest = 10,620?
Please help.
I have to file GSTR 3b for the month of Dec 17, but late fee is shown till today as 8000/- maximum is 5000. how I have to file. Please help us immediately
Please give reply how to file return
Sir, Before starting my business I enrolled for Tin no in January 2017 which later I migrated to GST My sole purpose was to get the loan before starting the business and after so much hard work it got approved in December you should be knowing do bank works in India? My business got started effectively in January 2018. I have not submitted any GST till now What penalty I have to pay or suggest me anyway to exempt from the penalty and if I have to pay penalty than how much it will cost? If I submitted GSTR 3B till 20th…kindly reply
You need to file NIL GSTR-3B & GSTR-1 beginning from July 2017 till date. In case of NIL returns, Rs.10 per day late fee is leviable. The late fee will be leviable in GSTR-3B July 2017- April 2018 Month.
OUR COMPANY FILLED IN MONTHLY RETURN PLEASE SEND A DUE DATE OF GST PAYMENT.
20th of next month i.e. due date of GSTR-3B
I have wrongly paid GST late fee under IGST late fee column. Can it be adjusted as the late fee with CGST and SGST if not then why IGST column is there? Actually last month I have an only interstate sale, therefore, I have paid in IGST late fee column.
Thanks
Your liability will not be offset if the head of tax differs. Contact GST helpdesk.
Dear Sir, in Dec 2017, I have done mistake in GSTR 3B. I have claimed IGST 30000 but actually, this is 15000 CGST and 15000 SGST. Please advise how to correct this in may 2018 and how much int and penalty should be paid?
with thanks
You can only make changes while filing GSTR-1 for the concerned period.
Sir,
My late fees for GST return is coming very huge. I cannot pay that sum of money due to lack of funds. Is it possible if I apply for cancellation of my GST license then I will be spared off from paying any late fees?
GST registration will only be cancelled upon clearing of all dues by you till the date of cancellation.
Is there any option to waive off GST Late fees for GSTR 3B filing from October month to march? I heard this option is available with the GST Officer if sufficient cause is given for the delay in filing. Is it true?
Till now no such notification has been released regarding late fee being waived for Oct-March month.
Dear Sir
I have already filed my GSTR 3b and GSTR 1 for the month Feb and March’2018 previous financial year. But GSTR 3b for the month of Feb’2018 mistakenly filed nil. But tax l paid on before the due date and It is shown in cash ledger.
There is no such option of revision of GSTR-3b, but you can show it in under next month’s GSTR-3b or you can revise the bill.
Sir
We have filed GSTR 3B every month on time. But We have not shown RCM on Freight charges & not paid. Now if We have to pay RCM then how to show it in GSTR 3B of current month & how to pay interest on it.
No option available currently for revision.
Dear Sir,
I have already submitted my GSTR 3b and GSTR 1 for the month of Feb’2018 and March’2018 and also paid tax liability both the month of the previous financial year. But when I field GSTR 3b for the month Feb’2018 mistakenly filed Nil return due to the technical problem and that time I thought It was adjusted atomically. But not adjust my tax amount till date. My paid tax is shown in electronic cash ledger which amount cannot be adjusted with my GSTR 1 tax due, not available revised option. now what I do
Sir
We have filed GSTR3B up to Oct-2017 successfully and while preparing online 3B Nov-17 penalty showing Rs 4325 in SGST & Rs 4325/- in SGST we do not understand that max penalty would be 5000/-?
The 2nd thing if we will pay Rs.4325/- & 4325 /- then all the return 3B will be uploaded without paying penalty or we have to pay penalty for the remaining month. Please reply
The maximum penalty that can be levied is Rs. 10000/- (Rs. 5000 each for CGST & SGST). You will have to pay the late fee for each of the months.
Hello Sir,
We have not filled GST return from November to till date and now we have given all the documents to the auditor to file a return from November. Our auditor said that the penalty for November only is the Rs.8800/- +tax amount and he said that need to pay penalty for December to till & Jan to till & Feb to till & March to till & April to till?
Is it Correct sir?
Need to pay penalty for every month like this sir?
or paying penalty at one time is enough sir?
Thanks
Ram
Late fee is to be paid for each month for every GSTR-3B.
Dear Sir,
Our Company under SEZ Area where we make invoice for Foreign Party with Zero rated. Now We have GSTR3 B File Return before the due date, But after Filling we have to know that In GSTR 3B; 3.1 Tax on Outwards And Reverse charge inward supplies-(Nature of business) (b) Outwards Taxable Supplies(Zero Rated) amount is mistake short mention in Total Taxable Value.
Can we add in next month GSTR 3B or any option for the change? If yes, It will be the charge for penalty or interest?
There is no such option for revising the return under GST, so you can cancel the bill and reissue it in the next month and then show it in under right column of GSTR-3B. or you can also contact to the GSTN helpdesk.
There is no such option for revising the return under GST, so you can cancel the bill and reissue it in the next month and then show it in under right column of GSTR-3B. or you can also contact from the GSTN helpdesk.
There is no such option for revising the return under GST, so you can cancel the bill and reissue it in the next month and then show it in under right column of GSTR-3B. or you can also contact the GSTN helpdesk.
Sir,
I missed filing GSTR 3B from November to April’18. Please guide me and how to solve this issue without any penalty.
Awaiting your feedback, Thanks.
You cannot escape the penalty in case of late filing of GSTR. The penalty would be levied at Rs. 50 per day or Rs. 20 Per day (in case of NIL return)
Hello SUNDARARAJAN,
I am in the same situation. Taken GST without starting the business and now came to know that I had to fill return as NIL. Did not filled any return till now.
Please reach me if you found any solution for it so it can help me too.
Regards
Rohit Kumar
There is no any other solution provided by dept., you need to file the return and need to pay the late fee.
Respected Team,
when i file GSTR3B for the month of March-18, when i did the payment of INR 6,39,000/-GST and in a blink it did offset the laiblities, and after which when i clicked on Yes button, agin it did offset liabilities successfuly. So when i filed GSTR3B and downloaded GSTR3B returns, the payment of taxes is nill and my cash ledger showed up 6,39,000/- balance means GSTR3B was filed without payment of Taxes. Please suggest me what is interest charges on late payment of GST whenever i receive notice from GST.
Interest will be 18% p.a. to be calculated on days basis for delayed payment of taxes.
What does “NIl return” in GST means?
What does “Nil tax liability” in GST means?
What does “Normal GST return” means?
what will be late fee status in above three cases? Please explain elaborately.
Thanks in advance
In case a dealer has no outward supplies, in that case also he has to file GST return which is called NIL return.
A dealer may have nil tax liability if his ITC is more than the outward tax payable. In this case, NIL return would not be filed. The dealer would have to disclose details of his outward supplies, ITC etc in his return.
Late fee in case of NIL return (For each such return)- Rs. 20/day, for which such failure continues.
Sir,
While filing GSTR-3B for the month of January 2018 [Filed on 20-02-2018], I have made an error in typing eligible ITC. Actual ITC was Rs. 3158.04 for both Central and State GST. The CGST was typed as 3158.04, but the SGST part was typed as 318.04 inadvertently (digit 5 is missing) and got filed as well. i.e., my eligible ITC for the state tax is lowered by Rs. 2840/-.
I’ve tried claiming this amount in GSTR-3B of February 2018, but when typing the amount in State Tax, the same amount appears in Central Tax as well. I can’t make an entry only for State!
How can I get ITC of Rs. 2840/- for the state tax part alone?
Thanks in Advance
Already, I paid GSTR 4 but it has not filed so without penalty and fine. what to do.
if you have not filed your return then it will attract late fees for Rs.50 per day.
But already I had paid for that why should I pay once again I submitted but unfortunately it was not filed.
The late payment of tax amount attracts interest whereas late fees are charged for the late filing of returns. In your case, you have deposited the tax amount. so you will not be liable for interest. but in case you have not filed your returns on the due date then you will be liable for late fees applicable from the day after due date.
Hello Sir, I have filled all the returns GSTR 3B & GSTR 1 as per shown on the dashboard as the manpower service provider is there any more return to file which is not declared on the dashboard so far.
Only the given forms are released by dept till now for GST returns, so till the time dept releases new forms you only need to file the returns shown on your desktop.
Sir, we have not filed GST returns from September 2017 till date. Recently we filed Sep 2017 and our auditor informed we have to pay penalty and interest. Now we have record notice to pay from oct to dec 2017. Our auditor says if we delay further they will cancel our GST number. Is it true? If true then what is the solution as we are into some financial prob
Non-filing of returns will attract heavy fines and penalties. It will not result in cancellation of GST number. Also, any subsequent returns cannot be filed if returns for the prior periods is pending.
Sir, We have not filed returns from Oct to March. What will be the penalty? Our CA told that penalty amount will be 21000. Is it the correct amount please help us we are in big confusion?
The late fees of Rs. 50 per day (Rs. 20 for nil returns) is payable for late filing of returns. Also interest @18% is payable on late deposition of tax amount.
Sir,
we have purchased raw material and used both in Taxable & non Taxable items, How to take Input GST on Taxable items. We have used all input in the taxable item. How much penalty would be imposed?
we are manufacturing bakery products.
Sir, I have not filed any GSTRs from DEC 2017 to MAR 2018 and filed all the pending GSTRs on 28th MAR 2018. My CA gave a GST challan and said it is the penalty and the amount was 14000/-. I doubt the amount is more, is it correct?
In case of Nil return penalty is Rs. 10 per day and in case of normal return penalty is Rs. 50 per day. In your case, if GSTR-1 is normal return with data then penalty shall be Rs. 5900/-
Thank you sir for your reply,
I have Form GST PMT-06 Payment Challan which has 7000 in CGST and 7000 in SGST total 14000 to pay
Now, what should I do how can I appeal for this and to whom? My CA is not giving the proper response. Please help me solve this issue.
As you have made the payment of late fees, now you can go for the filing of GSTR-3B and after submitting of return you can offset your tax and late fees liability underpayment of tax column of GSTR-3B. Underpayment of tax column, your late fee amount will automatically calculated by the website, you just to need to put the amount in paid through cash column and set off your liability.
Dear Sir, I have started selling my product through an online portal, however, there were no sales other than oct’17 … I have file GST for September and October and paid the necessary fine. But now I don’t have any sales from November onward but I am unable to file nil return as well as I can see huge penalty for the same…. please guide how can i file nil return as well as get my fine waived off… what is the procedure to get waiver of late fine with no sales… Regards, Priti
In GST, you need to file returns even if you have not conducted any business during the concerned tax period, so you need to file NIL returns and there is no such provision of waive off of late fee in case of NIL return, only the late fee amount has been reduced to Rs. 20/day in case of NIL tax liability.
I am a contractor executing works of air conditioning plants in various govt departments. now some works have been completed before the implementations of GST but payments are being made in March 2018 earlier works contract tax rate was 12.5% please intimate how should I deposit tax and at what rate.
As completion of works has been done after GST and payment also has been received after GST, so applicable GST rate would be applied.
We are registered in Composition scheme. Now we are filing GSTR 3B for the month of January and February. How can we file GSTR 3B?
Composition taxpayer only need to file GSTR-4
Sir, one of my clients does not file the GSTR 3B from Aug to Feb now we try to file that Aug how much late fee till date and how two calculated the interest on liability.
The late fee will be Rs. 50/day i.e. Rs. 25 each in CGST and SGST (in case of any tax liability) or Rs. 20/day i.e. Rs. 10 each in CGST and SGST (in case of no tax liability) and interest will be charged@ 18% p.a. to be calculated on the days’ basis. Amount of late fee and interest will be auto-calculated by dept. the site once you submit your data.
I also not filed from Oct to till date for some problem, The system calculated automatically for 3750 plus 3750 so should I pay these two and file the remaining months? Or do I have to pay penalty for every month 50 per day?
I mean Oct to Apr 50 per day
Nov to APR 50 per day like these?
or the total is 3750 plus 3750 till now?
I am also looking to close the business will I have to cancel registration?
You have to pay late fees calculated by the system.
Thanks, after late fees payment can they allow me to file the remaining months till to date without fees or should I have to pay for every month late fee? I hope you understand my problem.
Once you paid late fees for all the month at one time then the extra amount will be reflected in your cash ledger and that too you can utilise for adjusting that against your future late fees liability.
This is the last question as I cant reply the last comment. Once I paid October late fee is it enough for all the months? or I have to pay November, December late fees etc.
Please clarify and I ordered to cancel the GST in morning.
You can pay late fees at one time and then adjust the remaining balance for next month’s liability as late fees will remain in your cash ledger.
Sir,
We know late fees are calculated by the system we need the correct answer, not such an answer.
Sir, please calculate the late fees as per law specified by us above and delay no. of days applicable to you from date of filing return till date you will file the return. Suppose for Feb 2018 you are filing return today late fees shall be 10*218 days=2180 for CGST and 2180 for SGST.
Dear Experts, One of my client have registered in GST from July onwards. but has not filled any returns till date.
My question is whether any penalty will be there for filing GSTR 3B for the period from July to Sept. if I am filing return today?
For another month we are paying the penalty amount.
CBEC has waived off the late fee on delay in filing GSTR-3B for the period from July-Sep.
Sir, one of my clients filed GSTR 3B & GSTR1 in time from July onwards. Now pending only February return. My question is he accidentally omitted the invoice he raised as service charges in return GSTR3 & GSTR 1 (quarterly) July to January these bills omitted. Now can we shows this bills in GSTR3 of February? What is the procedure? Please help me. All the bills are previous date and client ready to pay Interest. Please help…
Yes you can show the previously omitted bills in current month’s return, you have to show it under general column of inovices under reverse charge.
Reverse charge? You mean column d. Inward supply (liable to reverse charge)?. Our omitted bills are outward supply. Can we enter it in the general column and remit the payment along with interest?
Generally, it is inward supply, so you have to show it in under given column and also if you mention it in under outward column, ITC will not be available to you for such payment.
Dear Experts,
I have been regularly filing my GST returns since July. However, I have not included my Rental Income in any GST Returns.
My question is whether I have to pay interest for the all the months (July/August) where GST council provided relief. Also, I have collected GST but not have deposited the same with Government.
You have to mention it in all month’s return.
Sir,
I have opted for regular from the composition. I submitted nil return for oct-dec and submitted gstr3b for dec month.but I could file both gstr4(oct-dec) and gstr3b(dec). I’m getting an error “liability for the previous tax period is yet to be paid” when I attempt to file the return. I have paid all cash. There is no pending liability to clear. What to do now? any solution?
Contact to GSTN helpdesk.
Unaware of GST RCM on Freight Paid, since July 2017 to till date. Now the said issue comes to the knowledge. How to calculate interest and how to disclose the same in returns.
Furthermore, we include the amount of freight (separately shown) in the invoice and charge GST at the same Rate as applicable to the product.
The rate of GST on GTA services is 5% (if not availing ITC) and 12% (if availing ITC). Interest @ 18% p.a. to be charged on the due amount, which has to be calculated on the days’ basis.
Hello sir, what is the liability date I should give? As I take GST only because of Amazon (to start a seller account on Amazon) I have no any registered company. I mean to resell products from manufacturers. Any drawbacks in this?
Please clarify your query.
Sir, we delayed our GSTR 3B return filing and tax payment by 1 day hence accordingly interest & the late fee will be levied. Our output tax is getting adjusted against our ITC and final tax payment is only in respect of exports and RCM (both to be strictly paid through cash).
My query is, interest of 18% will be levied on-
a) The net tax payable liability i.e on exports & RCM or
b) The total tax liability computed before off-setting eligible ITC?
In my first July GST payment, i paid Rs.14000/- in cess column by mistake instead of IGST column. My consultant asked me to pay the amount again in the proper column which I did. now, how do I adjust or get a refund of the other wrongly paid amount.
The refund application has to be made in Form RFD 01 within 2 years from relevant date. The form should also be certified by a Chartered Accountant.
Dear Sir,
We have not filed GST from September due to some initial GST system issues and also our business very very less under 5 lakh for last 6 months. We have holiday packages business (tour operator category) which are mainly interstate in terms of input and output. So if it is applicable only for IGST? and we don’t need to pay any late penalty in this case. Please help.
Thank you.
Late fees of Rs. 50 per day (Rs. 20 per day for nil return) is applicable per return from due date of filing return to the actual date of filing. Also, interest is payable @18%p.a. applicable from the due date of payment to the actual date of payment of taxes if any.