LATE FEES FOR FILING GST RETURN UNDER SUSPENSION PERIOD
This query is : Resolved
27 May 2024
Application of Cancellation of Registration was Rejected by the Proper Officer after 6 months What is the remedy as the portal is asking to file Reurns with Late Fees
29 May 2024
you can contact your jurisdiction officer for more details, in absence of it or lack of it you can go ahead and file with late fees if you intend to continue gst
13 August 2025
1. File an Appeal Against the Rejection (within 3 months)
If you believe the cancellation was wrongly rejected, you can file an appeal in FORM GST APL-01 within 3 months of the rejection order.
Grounds: The suspension period should not attract late fees as per Rule 21A(3).
2. Request Waiver of Late Fees (via Jurisdictional Officer)
Approach your jurisdictional GST officer with a written representation explaining:
Application for cancellation was submitted.
The portal showed suspended status.
As per Rule 21A(3), you weren’t required to file returns during suspension.
Late fee demand is unfair.
The officer may consider manual intervention or allow you to file returns without paying late fees, or reduce them.
However, there’s no automatic waiver of late fees under current GST law — it must be specifically granted or waived via circular/notification (e.g., under Section 128 of CGST Act).
3. File Returns With Late Fee (If You Need Quick Resolution)
If the appeal or officer intervention takes time and you want to:
Avoid further penalties
Reactivate business activities
Apply again for cancellation
Then you may file the pending returns with the minimum late fees (₹50/day for GSTR-3B or ₹20/day for NIL returns, capped as per law).
If you believe the cancellation was wrongly rejected, you can file an appeal in FORM GST APL-01 within 3 months of the rejection order.
Grounds: The suspension period should not attract late fees as per Rule 21A(3).
2. Request Waiver of Late Fees (via Jurisdictional Officer)
Approach your jurisdictional GST officer with a written representation explaining:
Application for cancellation was submitted.
The portal showed suspended status.
As per Rule 21A(3), you weren’t required to file returns during suspension.
Late fee demand is unfair.
The officer may consider manual intervention or allow you to file returns without paying late fees, or reduce them.
However, there’s no automatic waiver of late fees under current GST law — it must be specifically granted or waived via circular/notification (e.g., under Section 128 of CGST Act).
3. File Returns With Late Fee (If You Need Quick Resolution)
If the appeal or officer intervention takes time and you want to:
Avoid further penalties
Reactivate business activities
Apply again for cancellation
Then you may file the pending returns with the minimum late fees (₹50/day for GSTR-3B or ₹20/day for NIL returns, capped as per law).
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