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.
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