Late filing of GST returns
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GST Doctor on Mon Apr 24 2023
For late filing of GST returns, late fee and interest is applicable.
There is a late fee for late filing of GST Returns. These fees are waived from time to time but a general fee structure is given here for reference.
|Return||CGST Late Fee/day||SGST Late fee/day|
|Late fees for GSTR-3B||25 (max limit 5000)||25 (max limit 5000)|
|Late fees for GSTR-3B (nil return)||10||10|
|Late fees for GSTR-1||100*||100*|
|Late Fees for GSTR-9/9A/9C||100 (max limit 0.25% of turnover)||100 (max limit 0.25% of turnover)|
📝 Note: A return in which there is no sales but has purchases is also considered as NIL return.
Last Date for Filing GSTR 9/9C
- 2017-18: 3 Feb 2020 (Tamilnadu)
- 2018-19: 31 Dec 2020 (All India)
Interest for late filing of returns
In case of late payment of tax, interest has to be paid at 18% on Net Cash Liability as per section 50 of CGST Act 2017 (as amended) w.e.f. 01/07/2017.
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