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GSTR-3B LATE FEES

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Harshit Acharya

296 Points Posted on 24 April 2020

What is the Late fees for non filing of GSTR-3B?
Is there any maximum amount of late fee per month?
What other liabilities will be attracted?
All my returns are nil returnsnot filed from Feb2018 , GSTR-3B'S..

Replies (4)

Quick Summary

This discussion clarifies the late fees for GSTR-3B returns. For nil returns, the fee is Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST), while for normal returns, it's Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST). Crucially, the maximum late fee is capped at Rs. 5,000 per return. It also highlights that failure to file for six consecutive months can lead to registration cancellation.

Shivam RC

Student

7666 Points Posted on 24 April 2020

The Late Fees for filing FORM GSTR-3B is as follows :

Incase of NIL RETURN : "Rs. 20 per day."
[ Rs. 10 under CGST + Rs. 10 under SGST ].

Incase of NORMAL RETURN : "Rs. 50 per day."
[ Rs. 25 under CGST + Rs. 25 under SGST ].

However , As per the Provision of Section 47 of the CGST Act 2017, The MAXIMUM LATE FEES has been fixed at Rs 5,000. This means that in any case, the maximum late fees that can be charged by the Government is Rs 5,000 each return being filed under the Act.

But check your Registration Status once. It might be CANCELLED by the Proper Officer. Because as per the Provision of Section 29(2) clause (c) of the CGST Act 2017, if any Normal Taxpayer fails to furnish Return for a consecutive period of "SIX MONTHS" , then his Registration might get cancelled by the Proper Officer on suo-motto basis.