Gst late fees

Late fee amount paid after gst cancellation

You are liable to pay Late Fees U/s 47 of the CGST Act 2017 @ Rs. 20 per day ( Rs. 10 under CGST + Rs. 10 under SGST ) incase of NIL Return or Rs. 50 per day ( Rs. 25 under CGST + Rs. 25 under SGST ) in case of Return with tax liability. Few days back a GST Amnesty Scheme was provided by the Government of India where conditional Late Fees and Interest was waived if the return is filed within the specified date. Unfortunately, the due date was 30th September 2020, which is gone now. So you cannot claim the benefit of GST Amnesty Scheme. Hence you are required to pay applicable Late Fees U/s 47 & Interest U/s 50 of the CGST Act 2017 if you file your GST Returns now.

Moreover kindly note that you cannot proceed / apply to cancel your GST Registration ( FORM GST REG-16 ) unless and until all GST Returns are filed till date and all liabilities should be cleared with the Department.

You have to clear all the dues and file all the returns before cancellation of your GST registration.