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Late Filing of GSTR 3B for Nil Return

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Deepshikha Sharma

Tax Manager

137 Points Posted on 01 February 2021

Our GST Registration got cancelled in Nov after a SCN due to which the option to file return for GSTR-1 and 3B was not available online. Now after department inquiry the registration has been restored and now we are filing the return for both Nov'20 and Dec'20 in Feb'21.

What will be the interest or penalty for late filing of GSTR-3B where we do not have any tax liability to pay as there is only ITC credit in the return and no output liability.

Replies (2)

Quick Summary

If your GST registration was cancelled and subsequently restored, you may need to file GSTR 3B returns for past periods. For nil returns (where there's no tax liability, only ITC credit), no interest is charged. However, a late fee of Rs. 20 per day per return is applicable from the original due date until the date of filing.

CA Rashmi Gandhi

Chartered Accountant

86505 Points Posted on 01 February 2021

No interest will be levied as there is no tax payable in GSTR 3B.

Late fee of Rs.20 per day payable from due date of return filing to date of filing GSTR-3B.

Bhavika Kothari

1258 Points Posted on 07 February 2021

GSTR-3B for the both the months will be a Nil return. Hence interest component will not be there. But the late fee of Rs 20 per day which is applicable on Nil return will be applicable to you