Hello.
My filing for GSTR 3B have been delayed since Mar 2020 and I am currently liable to pay late fees and interest (even after all the extensions / waivers given by the government). My queries are as follows:
1. For the pending returns of Mar 2020, as per my understanding, I have to pay late fees of Rs. 250 (CGST) + Rs. 250 (SGST) + interest @ 9% from Jul 3 till date (upto max Sep 30). Do I need to include the applicable fee and interest for return of Mar 2020 or Apr 2020?
2. While preparing the challan for deposit into electronic ledger, I have to provide the split between CGST and SGST, even for interest. Should I divide the 9% above equally (i.e. 4.5% each) for GC and SG? Or it doesn't really matter and I can put it all in CGST section?
3. I would be filing nil returns for the months of Apr and May 2020. Is it correct that late fee is not payable?
Would appreciate your responses.
CAclubindia
