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Late fee for GSTR1

subhagan sreerangam (7059 Points)

19 July 2020

Whether rhe late fee is applicable to the GSTR1 for the FY 2019-2020.

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9 Replies

CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 19 July 2020

Yes it is applicable

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Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 19 July 2020

Yes, late fee is applicable on late filing of GSTR 1 for F.Y 2019-20

CA Raj Doshi (Practising CA) (8944 Points)
Replied 19 July 2020

Does the GST portal collect late fees for delayed filling of GSTR 1 ?

CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 19 July 2020

No the GST portal do not collect late fees on gstr-1 automatically. But it is provided under law and the jurisdictional officer is entitled to collect through issuing intimation.

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Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 19 July 2020

Yes, its not auto reflected in GSTR 3b , but as per law you are liable to pay late fee if u filed your GSTR 1 after due date.

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Shivam RC (Student) (23683 Points)
Replied 19 July 2020

As per Law ( Section 47 of the CGST Act 2017 ), Late Fees for delayed filing of FORM GSTR-1 is levied. But the GST Common Portal does not compute it automatically.

Vijayprakash P (1313 Points)
Replied 19 July 2020

Late fee for delay in filing GSTR1 is 200/day(Rs. 100 for CGST and Rs. 100 for SGST). Late fee is applicable in this case.

KRISSHNAN KP (4215 Points)
Replied 19 July 2020

Late fee is not yet levy by the AO

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CA Altamush Zafar (GST Consultant) (15986 Points)
Replied 19 July 2020

Late fees get automatically levied as soon as returns are filed belatedly provided they are not waived. It's just that it is not being collected yet. Although voluntary payment can be made.