Gstr 3b late filing
This query is : Resolved
20 August 2017
If I have deposited tax amount before due date but not filed Gstr 3b within due date, will the tax component attract interest for late filing??
CA R SEETHARAMAN
(Expert)
21 August 2017
Interest for late filing will not be attracted. Filing date extended up to 25th.
21 August 2017
File the return within extended due date of 25.08.2017. Section 47 of the Central Goods & Service Tax Act 2017 provides for late filing fees of Rs 100 per day subject to maximum of Rs 5000/-.
21 August 2017
@ Sanjay sir, Sec 47 talks about late filing of return under Sec 39.
Is GSTR-3B a return filed u/s 39???
please clear my doubt..
Is GSTR-3B a return filed u/s 39???
please clear my doubt..
21 August 2017
GSTR 3B is a new concise return so your doubt is justified. But since system will auto calculate the late filing fee. We should be careful and better treat as if penalty stated in section 47 will also be applicable in case of GSTR3B.
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Vishakha Kejriwal.
(Expert)
21 August 2017
GSTR3B is a return filed u/s 39 of the CGST Act in lieu of GSTR3 where the time limit for filing return u/s 37 and 38 has been extended. Pl. refer to Rule 61 of the CGST Rules.
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