Notification No. 22 /2018 – Central Tax: As a relief for those taxpayers who failed to file their GST-3B summary returns for October 2017 to April 2018, the Government has waived off the late fee charge. The benefit, however, is limited to only those taxpayers who could not fill the TRAN-1 form to avail input credit on closing stocks till December 27, 2017. Accordingly, these traders were unable to file GSTR-3B returns also. The reason for the delay is being attributed to the technical glitches and delays in the GST portal. Reportedly, nearly 30% of the registered traders under GST had failed to file their GSTR-3B returns for the month of March 2018 before the April 20 deadline.
As per the Finance Ministry, taxpayers must meet some conditions in order to avail the fee waiver. Traders who failed to file TRAN-1 before 27th December can now do it till May 10, 2018, if and only if they file the pending GSTR-3B for October 2017 to April 2018 period by May 31, 2018, positively. As per experts, this a welcome move which brings huge relief for thousands of traders. However, experts have sought clarity for those business owners who filed the pending GSTR-3B coupled with late fees. A refund for such taxpayers would be a positive step forward.
Traders who had missed TRAN-1 in December stood to lose input tax credit on the sale of pre-GST stocks. Accordingly, requests and appeals were made by the traders in their respective state courts. While hearing to one such petition, the Bombay High Court had ruled that the Government must allow traders who were plagued by technical errors and glitches to file the TRAN-1 by May 10th.
The Government however in a proactive move has already waived the late fees implied on GSTR-3B returns for July to September 2017. Barring any legal compulsions, the TRAN-1 filing date has also been extended to May 10, 2018. Traders who can now claim input tax credit on pre-GST stocks post meeting legal conditions must be having a huge sigh of relief.
IS THERE ANY NOTIFICATION FOR WAVE OFF PENALTY FOR LATE FILING OF GST RETURNS? AS WE HAVE NOT FILE OUR GST RETURNS FROM THE DATE OF IMPLEMENTATION OF GST ACT, AS WE HAVE HUGE TAX LIABILITY FOR EVERY MONTH, IS ANY PENALTY IS APPLICABLE?
Have you got any solution from which you won’t have to pay any penalty and what was the final conclusion you get?
My reg26 was issued on 30.05.2018 as it was in system error in the Gst portal I filled my returns July to sept as there was no penalty but the penalty is charged 60000 for returns oct to march who can help me as I am not able to understand the rule
Please contact GST portal for the same as the penalty cannot be levied for delay in registration in case of technical issue.
Dear Sir, I have not filed GST RETURN from July 17. Nd after filing nil returns from July 2017 to till now. The penalty came in November of RS. 6880. Than in December penalty came of rs. 10,000.
I need to ask whether the penalty will be 10,000 for the upcoming months too.
Dear Vabibhav Saxena..
The penalty will be calculated Rs.20/- (Rs.10.00 + Rs.10.00) Per day.. and maximum Penalty is Rs.10,000/, (Rs.5,000/- + Rs.5000/-.) per month.
I have total liability for SGST & CGST is totaling around 65000 for 1.5 years. I have filed gst1 & paid tax for the period. but not filed 3B for the whole years. Can we get exemption any chance as the 3B Penalty is more than the tax payable?
No penalty needs to be paid in every case as there is no exemption from it.
Rs.5000 maximum late fee for a tax period!!! Is the said tax period means one month or one year? Because I couldn’t file my GSTR 3b from January 2018 onwards. Then how much I would pay?? Rs.5000*9=45000? Or Rs.5000 only for the whole period/?
5000 late fees are for the total duration of delay of a single month. For eg., if Jan 2018 return filed today on 15/10/2018 then the late fee of Jan shall be Rs, 5925/- each of CGST and SGST then you have to pay Rs. 5000/- each of CGST and SGST for the period of Jan. Likewise, you have to do the same for subsequent months.
Sir, we are not filed TRAS 1,& GSTRB3B IN TIME FROM OCTOBER 2017 TO MARCH 2018, BECAOUSE OUT GST PORT LOCKED. WE ARE CONSERNED GST SUPRINTENDENT AND HE ALSO VISIT IN MY OFFICE FOR SOLVE MY PRBLEM,BUT PRBLEM STILL STAND. THERE FIRE WE ARE SBMIÞING GSTR 3B WITH LATE FEE.BUT TRANS 1 STILL NOT FILE. PLEASE ADVOICE FOR LATE FEE WAVER. FURTHER GSTRB 3B FILED IN TIMELY.
The late fee cannot be waived unless some notification issued by the Govt. in this regard.
When will late fee for GSTR-3B be waived? It is heavily killing us. Please save us.
Please refer to notifications issued for late fee waiver by govt. To avoid late fee please adhere to due date of filing GSTR-3B
I have not filed my Nil GST Return for last 10 months. So what will be my total amount for late fees for 10 months Nil Return? But when I consulted one person, he said that penalty for one month is 6000rs..is it true? how to calculate the penalty?
In case of Nil return penalty is Rs. 10 for CGST and Rs. 10 for SGST each from the due date of filing of return till date of filing of return subject to maximum Rs. 5000. Therefore, in any case late fee cannot exceed Rs. 5000 for a tax period.
Here tax period means a month or for the total duration of delay?
Total duration of delay for a particular month.
Hello sir,
The late fee of Rs.5000 is applicable if the tax payable is only IGST??
Yes, late fees are applicable as the fee is for the delay in return, it does not depend on the type of tax payable.
Is there any notification issued by CBEC in respect of maximum late fees of Rs. 5000 for one month in any case?
Refer Section 47 of CGST Act, 2017 for the same.
I am opted to composition scheme from July 2017 onwards but in September 2017 I am opted in to regular dealer from July 2017 onwards and filed my GSTR3B return for the month of July and August 2017 filed return but whiling September 2017 GSTR3B return it was submitted but not able to file return and my GST3B portal site was locked and I am not able to file my GSTR3B return from September 2017 onwards then I had raised complaint to more tickets raised and they are not able to solve my problem then on 04th July 2018 they came to know my site was locked because opt-in and opt-out on same day it was locked they opened my site on 04th July 2018 I filed my GST3B return for the month of September & October 2017 return without late fee but filing the November 2017 return late fee is coming how to wave off my late fee any solution because late fee is happen not because of me due to Technical problem of GST Port site mistake please reply me how to solve this
You have to contact GST helpdesk for the same as waiving late fee is not possible anyhow.
We have a GST Registration but never used it for business as we registered it by mistake in a hurry to save Kirana Business but later on it was not mandatory for vendors up to Rs. 20 lacs, we have filed GSTR 3B till Oct 17 and GSTR-1 till Sept 17, after that we have not been able to file the same due to some personal issues. is there any way out to avoid penalty on NIL return for the whole year till sept 18.
Please help if possible
No, there is no way out. Till you are registered under GST you have to compulsorily pay penalty even of Nil return.
I am small rural Ariya account My customer from small business 2 core & GST Oct 17 to March 18 Fess pay on GST Whole income inr 51000 & 60000 thousand, relief fees from government
Please specify the question
sir, GSTR 3B late fee waived for November to all months small traders are huge fee liability the government relief of the taxpayer to waive for all months late fees.
Dear Sir I have taken GST number in October 2017 to give services but not able to start my work due to high financial worst condition and health.CA was asking for Rs 2000 per quarter file nil I was not aware of penalty condition now I have filled nil GSTR 1 till August 2018 gstr3 for October 2017 is filled but while filling gstr3 b error is coming and fine for Rs 2950 is reflecting for November 2017. Does it mean the same penalty per month till September 2018 2950*11=Rs 32,450 for nil GST return?
Also due to GST return not submitted I have received an email from Superintendent for cancelling of GST registration if not replied or present at given address within 7 days so I have replied to them ..I don’t have money to pay fine. If I have money I would have paid to Ca for return. Please advice for fair decision Without paying fine I will not be able to submit GST return or let them cancel the registration.
Please apply for cancellation of registration in case there is no business in future to start but before cancelling registration it is compulsory to file Nil return with the penalty up to date. But in the case of Nil return, there is a penalty of Rs. 20/- per day which is maximum up to Rs. 5,000/-. It means in any case late fee of more than Rs. 5,000/- shall not be chargeable for a tax period.
I have not filed my Nil GST Return for last 10 months. So what will be my total amount for late fees for 10 months Nil Return?
For each of the NIL GSTR i.e. 3B and 1, the late fee would be- Rs. 20 per day from the day succeeding the due date till the date of return filing.
Please calculate my 10 months late fee for Nil GST return file… If it is Rs. 20 per day then will it be like 20*30*10 = Rs.6000/- in total for 10 months late fee?
Dear Sir, I am not filing my GST from Jan 18 my turnover is 30000 please guide
You can file the return with late fees and interest.
Is there any way we can avoid or get back penalty?
As my ca didn’t pay since November 17 and I didn’t ask him till now. Now I have every month it is showing 10000 for 3b, there should be some way, please help.
NO WAY OUT. YOU HAVE TO DEPOSIT THE LATE FEES.
I have no transaction for the last month. but late fees liability. then I have file nil return or other
Even if there are no transactions during the month, Filing of GSTR is mandatory. You need to file NIL returns in this case along with late fee levied (Rs. 20 per day).
I have not filed my 3b returns from Jan 2018 till now. how many penalties should I pay? I have nil tax liability excepts late fees. I have to pay maximum 10000 or per return wise? is there any chance for the 3b penalty to be waived.
The late fee is levied per return wise up to the maximum of Rs. 10000/-. For NIL returns, it is Rs. 20 per day.
The penalty for late filing of GSTR3 at Rs 200 per day (100 for Center plus 100 for the state) subject to a maximum of Rs 5000. Does this mean Rs 2500 for centre and Rs 2500 for the state, or Rs 5000 each to the state and centre?
Also, will you send your reply to the email or do I have to look into your website?
The late fee of GSTR 3B has been revised to Rs. 20 per day (in case of NIL return) and Rs. 50 per day (in case of others). Max late fee is up to 10000/- (5000 CGST and 5000 SGST)
I fall in the above notification case, but I filled the GSTR-3B before notification with a late fee. how I will get my late fee refund.?
As the notification issued at that time, dept. announces that late fees deposited will be transferred to assessees ITC ledger.
Any chances to waive late fee up to Mar 2018
I had sent latter to PMO office regarding the late fee waiver…but they replied to me that they have noted the points I raised…And they are telling us to follow the notifications…so…I request every one to sync compliant about late fed to GST dept…
from where I can request to waive off penalty for non-filling 3b returns for six months
No such option available.
Any waive of on late fee for all traders up to March 2018
The late fee is waived only in the case where GSTR-3B was not filed due to non-filing of Trans 1. For rest others, the late fee would still be leviable.
The system is still showing late fees in 3b. I filed my trans 1 before 10th May. Now what to do.
Late fees may pertain to preceding month return (GSTR-3B)
We a private limited company pay rent of Rs.80,000/- per month for our office guest house. A guest house owner is an unregistered person under GST. Do we require to pay GST on RCM @ 18% and then claim Input credit? I think from October 2017 RMC on office rent is not applicable in GST. Please advise
Since RCM on supplies from unregistered persons have been suspended from oct 13th 2017, therefore no liability arises.
I’m not required to file TRANS 1 whether late fees for GSTR 3B can be waived.
As you not required to file TRAN-1 so late fees will not be waived off in your case.
Hello
I’m not required to file TRANS 1 whether late fees for GSTR 3B can be waived
As you not required to file TRAN-1 so late fees will not be waived off in your case.
on this platform Sir, I request the govt to please wave the late fees on the filling of GSTR 3B. It is the only first year of implementation of GST and till date, we are also understanding the GST. There is a lot of problem with the website also. It is undue harassment that if we had not filled any previous return 3b of the previous month then we will not be able to file the return of current month also without paying the penalty. Sir, there is a lot of recession in the market also and because of some financial problem if ane was not able to file the earlier return then the system is not allowing him to file the current return also without paying the penalty without knowing the reason.
Yes sir rightly said