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GST LATE FEES

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ABHIJIT MANNA

ACCOUNTANT

360 Points Posted on 30 July 2020

One person want to file His GSTR3B return for the month of November'2018, but late fees shows CGST 3785 and SGST 3785. But my question is there was a new circulation for return filling from 01.07.2020 late fess will be 500 for each return for belated return. But portal shows as per old rules. so please clarify someone.

Replies (3)

Quick Summary

A user is querying why their GSTR 3B return for November 2018 is showing late fees of CGST 3785 and SGST 3785, despite a notification from July 2020 capping late fees at £500. Another user suggests that the current late fees might relate to a previously un-waived late filing from an earlier return, which is auto-reflected. They advise paying this outstanding amount, after which subsequent returns should reflect the new, capped late fee structure.

Vijayprakash P

776 Points Posted on 30 July 2020

The CBIC notified that Late fee for Form GSTR3B has been capped at Rs. 500 for the tax period from July 2017 to July 2020 subject to return being filed before 30th September 2020.(Notification No57/2020dt. 30/06/2020)of Central Tax.

ABHIJIT MANNA

ACCOUNTANT

360 Points Posted on 31 July 2020

It was right, but whenever I want to filed with payment, late fees shown CGST 3785 & SGST 3785, why? plz elaborate.

Sagar Patel

Tax and Business Consultant

5533 Points Posted on 04 August 2020

@ Mr. Abhijit manna ji
As per my thinking, if you filed last GSTR 3b(October, 2018) late , than late fee of that return is auto reflected in current month(November, 2018) GSTR 3b.(kindly check this in your case)

As in current month GSTR 3b late fee reflected is relating to last month's late filing, which was not waived at that time.
So, you have to pay that late fee, and from next month it will be charged as per Notification. 57/2020 i.e. ..Nil or restricted to 500/-.