Late Fees for not filing GST Returns
This query is : Resolved
21 February 2022
Dear Experts
Due to not filing GST Returns for 6 months, GST Registration is cancelled Suo moto.
Date of Order of cancellation 15.01.2021
Effective date of cancellation 31.05.2019
Returns are pending from Oct 2018 to May 2019.
In this case, for which period returns have to be filed and
how to calculate Late fees (For nil Return)?
is it from Oct 2018 to May 2019 OR
from Oct 2018 to Jan 2021
Please solve this query asap.
Due to not filing GST Returns for 6 months, GST Registration is cancelled Suo moto.
Date of Order of cancellation 15.01.2021
Effective date of cancellation 31.05.2019
Returns are pending from Oct 2018 to May 2019.
In this case, for which period returns have to be filed and
how to calculate Late fees (For nil Return)?
is it from Oct 2018 to May 2019 OR
from Oct 2018 to Jan 2021
Please solve this query asap.
09 July 2024
In the case where GST registration has been cancelled suo moto due to non-filing of returns for six consecutive months, and considering the details provided:
### Period for which Returns Need to be Filed:
1. **Effective Date of Cancellation**: May 31, 2019
- This is the date from which your GST registration stands cancelled effectively.
2. **Date of Order of Cancellation**: January 15, 2021
- This is the formal order date of cancellation issued by the tax authorities.
### Returns to be Filed:
- Since your registration was cancelled effective May 31, 2019, you are required to file GST returns from the date of registration (October 2018) up to the effective date of cancellation (May 31, 2019).
- You do not need to file returns from June 2019 onwards because your registration was cancelled from that date onward.
### Calculation of Late Fees (for Nil Return):
Late fees for late filing of GST returns are typically calculated as follows:
- **CGST**: Rs. 50 per day
- **SGST**: Rs. 50 per day
- **Total**: Rs. 100 per day
However, there is a maximum cap of Rs. 5,000 (Rs. 2,500 CGST + Rs. 2,500 SGST) per return for late filing of GSTR-3B and Rs. 500 (Rs. 250 CGST + Rs. 250 SGST) per return for late filing of GSTR-1 or GSTR-4.
### Example Calculation:
If you have nil returns for each month from October 2018 to May 2019, and assuming you file them in January 2021:
- Late filing days: From June 1, 2019, to January 15, 2021 (date of cancellation order).
- Calculate the number of days late for each return and apply the late fee as per the formula mentioned above, subject to the maximum cap.
### Important Notes:
- Ensure that you file the returns for the period from October 2018 to May 2019 promptly to avoid further penalties.
- The late fees are per return, so calculate them separately for GSTR-3B (if applicable) and GSTR-1 (for outward supplies).
It's advisable to consult with a GST practitioner or tax advisor to assist you in accurately calculating and filing the returns, especially considering any updates or changes in GST rules and late fee provisions since my last update.
### Period for which Returns Need to be Filed:
1. **Effective Date of Cancellation**: May 31, 2019
- This is the date from which your GST registration stands cancelled effectively.
2. **Date of Order of Cancellation**: January 15, 2021
- This is the formal order date of cancellation issued by the tax authorities.
### Returns to be Filed:
- Since your registration was cancelled effective May 31, 2019, you are required to file GST returns from the date of registration (October 2018) up to the effective date of cancellation (May 31, 2019).
- You do not need to file returns from June 2019 onwards because your registration was cancelled from that date onward.
### Calculation of Late Fees (for Nil Return):
Late fees for late filing of GST returns are typically calculated as follows:
- **CGST**: Rs. 50 per day
- **SGST**: Rs. 50 per day
- **Total**: Rs. 100 per day
However, there is a maximum cap of Rs. 5,000 (Rs. 2,500 CGST + Rs. 2,500 SGST) per return for late filing of GSTR-3B and Rs. 500 (Rs. 250 CGST + Rs. 250 SGST) per return for late filing of GSTR-1 or GSTR-4.
### Example Calculation:
If you have nil returns for each month from October 2018 to May 2019, and assuming you file them in January 2021:
- Late filing days: From June 1, 2019, to January 15, 2021 (date of cancellation order).
- Calculate the number of days late for each return and apply the late fee as per the formula mentioned above, subject to the maximum cap.
### Important Notes:
- Ensure that you file the returns for the period from October 2018 to May 2019 promptly to avoid further penalties.
- The late fees are per return, so calculate them separately for GSTR-3B (if applicable) and GSTR-1 (for outward supplies).
It's advisable to consult with a GST practitioner or tax advisor to assist you in accurately calculating and filing the returns, especially considering any updates or changes in GST rules and late fee provisions since my last update.
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