Fine and panalty about non filing of nil gstr-3b

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This query is : Resolved

SUMIT CHAUDHARY (Querist)

03 April 2019 Dear Sir,

We have not filed the Nil GSTR-3B from October 2018 to till date so please let me know about the fine and penalty of Non filing of Nil return of GSTR-3B.

Thanks in advance

RAJA P M

RAJA P M (Expert)

04 April 2019 Rs 20/day (CGST Rs 10 & SGST Rs 10). Maximum late fee charged Rs 10k (CGST Rs 5k & SGST Rs 5k)

Shashikant Varshney

Shashikant Varshney (Expert)

05 April 2019 (Section 47 of CGST Act after considering the Waiver of Late Fees via Notification No.- 64/2017 Central Tax; Dated: 15 Nov 2017 for GSTR3B and Notification No.- 4/2018 Central Tax Dated: 23 Jan 2018 For GSTR1. )

Return Particulars Late Fees Remarks
GSTR1 No Outwards Supplies (NIL return) Rs 20/ Day Rs 10 each for Central and State
In Other Cases Rs 50/ Day Rs 25 each for Central and State
Late Fees for GSTR1 is to be self declared in GSTR3/3B return
GSTR3B Tax Payable is NIL Rs 20 Day Rs 10 each for Central and State
In Other Cases Rs 50 per Day Rs 25 each for Central and State
Late Fees for GSTR3B is auto populated in GSTR3B return

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