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Query regarding gst late fees from April 2018

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saurabh sawlani

Self employed

1299 Points Posted on 12 December 2023

Dear colleagues
good mrng

My client's GST returns are due since April 2018, so what will be his late fee? No work has been done in the firm.
If I have to file nil return then how should I calculate the late fee?

Regards

Replies (2)

Quick Summary

This discussion addresses how to calculate GST late fees for returns outstanding since April 2018. Late fees accrue daily, with different rates for nil returns and those with tax liability, and caps may apply. While a past amnesty scheme offered reduced fees, it has now closed. It's crucial to check the client's GST registration status, as cancelled registrations may require a new one. Returns older than three years might also be time-barred for filing.

vinodh

Final

165 Points Posted on 12 December 2023

HELLO....

IF YOU HAVE TO FILE NIL GST RETURNS LATE FEES WILL BE AUTOMATICALLY CALCULATED BY SYSTEM. YOU HAVE TO SPEND MINIMUM 10000 PER RETURN. IF LUCKY AMNESTY SCHEME MAY APPLY. BUT YOU WILL GET TO KNOW EXACT AMOUNT OF LATE FEE PER MONTH PER RETURN WHILE FILING ONLY.

FIRST CHCEK REGISTRATION STATUS OF YOUR CLIENT.

IF ACTIVE YOU CAN FILE RETURNS AND LATE FEES WILL BE CALCULATED BY GSTIN ITSELF.

IF GSTIN HAS BEEN CANCELLED ON RETROSPECTIVE I.E., FROM DATE OF LAST FILING MONTH THEN YOU CANNOT FILE RETURNS.

BEST POSSIBLE SOLUTION HERE IS ASK YOUR CLIENT TO TAKE NEW GST REGISTRATION WITH PAN DETAILS OF RELATED PERSONS WITH NEW PRINCIPAL PLACE OF BUSINESS.

Aashok Kumar Sharma

Finance/Compliance Consultant

75646 Points Posted on 08 November 2026

Late fees for GST returns pending since April 2018:
• Late fees accumulate per return: GSTR-3B and GSTR-1 at Rs 50 per day (Rs 20 for nil), with caps (since June 2021, Rs 2,000 per return for turnover up to Rs 1.5 crore; earlier returns may have had Rs 10,000 caps, with waivers for some periods).
• Amnesty (Notf 19/2021) capped late fees for returns from July 2017 to April 2021 at Rs 500 per return (nil) or Rs 1,000 (others), if filed between 1 June 2021 and 30 November 2021. That window closed.
• Also, from 2025, returns more than 3 years past their due date can't be filed (Sec 37(5), 39(11)). Returns from 2018 may now be time-barred for filing.