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Late filing fees for gstr 1

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Abhishek Sharma

60 Points Posted on 03 January 2020

what is the due date of filing gstr 1 and also the period

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Quick Summary

This discussion clarifies the due dates for filing GSTR 1, varying based on annual turnover. It also details the late filing fees, which are typically £50 per day (£25 CGST + £25 SGST) or £20 per day (£10 CGST + £10 SGST) for nil returns, capped at £10,000 (£5,000 CGST + £5,000 SGST). Importantly, late fees for GSTR 1 filings between July 2017 and November 2019 were waived if filed between 19.12.2019 and 10.01.2020.

Deepak Gupta

CA Student

8353 Points Posted on 03 January 2020

GSTR-1 Due Dates:

1. Turnover <= 1.5 crore

FY19-20 Q3: 31.01.2020
FY19-20 Q4: 30.04.2020

N.N. 45/2019-CT, 09.10.2019

2. Turnover > 1.5 crore

Oct-19 to Mar-20
11^th of succeeding month for each month

N.N. 46/2019-CT, 09.10.2019

3. GSTR-1 late fees has been waived for the period July'-17 to Nov'19 if not filed earlier and filed between 19.12.2019 to 10.01.2020.

N.N. 74/2019-CT, 26.12.2019

Otherwise late fees payable at 50/day (CGST+SGST=25+25) and 20/day in case of Nil return (CGST+SGST=10+10) with max. of 10,000 in both the cases (CGST+SGST=5000+5000).