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..
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.
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