Late fees on gst return

For GSTR-3B

As per notification 76/2018, late fee payable under section 47 shall be waived off for the registered persons who failed to file form GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the same between 22nd December, 2018 to 31st March, 2019. Hence the due date for filing GSTR-3B is 31st March, 2019 for the months of July, 2017 to September, 2018.

The late fee in our case is Rs. 10/- per one delay day as it is a NIL return but subject to total limit of Rs. 5000/-.

Late fee calculations will be as under:

No. of delay in days from 31st March, 2019 to 25th November, 2019 = 239 days

Late fee per one delay = Rs. 10/- for CGST and Rs. 10/- for SGST

The total late fee for 239 delay days is CGST : 239*10=2390/- and SGST : 239*10= 2390/-

Hence the total amount is Rs. 4780/-

For GSTR-1

As per notification 75/2018, the late fee payable under Section 47 of the Act shall be waived for registered persons who failed to furnish the form GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes the same between 22nd December, 2018 to 31st March, 2019. Hence the due date for furnishing form GSTR-1 for the months/quarters from July, 2017 to September, 2018 is 31st March, 2019.

Late fee would be CGST- 239*10 = Rs. 2390 and SGST - 239*10= Rs. 2390

However, till now for GSTR-1 there is no facility available to pay late fee.