banner_ad

penalty and interest for late filing of GSTR 3b

Return 536 views 3 replies
I have filed monthly returns uptill the month of August 2018 only. What will be penalty and interest applicable to me now ?
Replies (3)
interest is 18℅ per annum on Tax amount and late fee for return is Rs. 100 per day subject to maximum of Rs. 5000
thank you for the reply..which rule / section has these provisions?
INTEREST= 18% p.a. [ SECTION 50 of the CGST Act, 2017. ]

LATE FEES =

1). For NIL RETURN = Rs. 20 per day ( 10+10 ).
2). For Liability RETURN = Rs. 50 per day ( 25+25 ).

[ SECTION 47 of the CGST Act 2017. ]


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details