Due date is 25-10-2018 for gstr3b , if i miss this due date , how much late fee and interest ??

Interest @ 18% for Outstanding Liability...

Late Fee is Rs. 20 (CGST Rs 10 & SGST Rs 10) for Nil Return... Rs 50 (CGST Rs 25 & SGST Rs 25) for other than nil return (transactioned return... )

that means no late fee for IGST . but I have to give interest . thank you sir .

Late Fee is not "On" Tax Liability...

Late Fee levied based on Returns not filed on or before due date...

GST related reports to Central & State govt through GSTRs. If it's not filed on or before due date then late fee will be payable to Central & State govt through GSTR 3 return...


The Taxpayers have liability or Not, Taxpayers have IGST supply or not, Late fee payable based on delayed return date and payable late fee to CGST and SGST

Ok I understood . So I have to give Late fee as well irrespective of it is IGST or not .

Late fee applicable for CGST and SGST. Not for IGST.

Originally posted by : RAJA P M
	Late Fee is not "On" Tax Liability...Late Fee levied based on Returns not filed on or before due date...GST related reports to Central & State govt through GSTRs. If it's not filed on or before due date then late fee will be payable to Central & State govt through GSTR 3 return...The Taxpayers have liability or Not, Taxpayers have IGST supply or not, Late fee payable based on delayed return date and payable late fee to CGST and SGST

 sir how interest wou be calulated ? lets say 100 rupees tax pending from tax period "August" . last due date  for Aug was Septemeber 20 . so 18% interest from Sepectemebr 20 ?

2. also this septemebr month let say 200 rupees tax , so last date was 25th oct so 18% from 25th oct ???

last due date  for Aug was Septemeber 20 . so 18% interest from Sepectemebr 20 ?

- Yes.... From 21st September....


last date was 25th oct so 18% from 25th oct ???

- Yes... Form 26th October to Payment date. If You will be pay on 31st October then 6days will be calculate.