GSTR 3B Filed without GSTR 1

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Mohanraj J

1221 Points Joined March 2018

Dear Friends,

Is it possible to file GSTR 3B without filing of GSTR 1?.

One of my friend was filed Nil transaction in 3B for the period Mar 20 to Dec 20. Jan 21 he has provided some services, but that transactions also he didn't shown in GSTR 1 and shown in 3B only.

is it possible now to file GSTR 1 nil Returns (Without late fee/interest) the period Mar 20 to Dec 20 & transactions done on Jan 21?

Now, he has realised his mistakes. Any expert can give Solutions for this ?

Replies (5)

CA Altamush Zafar

GST Consultant

15986 Points Joined March 2013

File GSTR-1. Automatic calculation of late fees is not implemented however late fees can be demanded. No Interest since tax paid in GSTR-3B

Mohanraj J

1221 Points Joined March 2018

Yes Bhai, late charges are too much high., about 7 K for Mar Returns, then 6k, 5k. overall approximately 50k. Is there any other options for for Filing GSTR 1 without late fees?

CA Altamush Zafar

GST Consultant

15986 Points Joined March 2013

No options as per GST Law. Will have to pay late fees when demanded until waived by government

debora M

BUSINESS DEVELOPMENT MANAGER

1697 Points Joined February 2019

If a registered taxpayer fails to file the return in GSTR-3B for preceding 2 months then he would not be allowed to provide the details of outward supplies of goods or services or both in GSTR-1. As per prior provisions, non-filing of GSTR-3B resulted in blocking of e-way bill generation.

The late filing of GSTR-3B attracts interest at 18% along with late fee. In case the tax was paid within the due date but the GSTR-3B was filed after the deadline, both late fees and interest will apply. Every registered person is required to file Annual return for every financial year.