GSTR 3B late fees is a charge paid for a tax period after due date depend upon normal GSTR 3B returns and nil returns. Late fees for Normal GSTR 3B Returns is ₹ 50 per day and for Nil Returns is ₹ 20 per day as explained in table.
|Late Fees for Normal GSTR 3B Returns||₹ 50 Per Day|
|Late Fees for Nil Returns||₹ 20 Per Day|
Every month (quarterly for the QRMP scheme), taxpayers are required to file GSTR-3B, which is a summary GST return that is self-declared. This return mandates that taxpayers report the summarized figures of their sales, input tax credit (ITC) claimed, and net tax payable.
If the prescribed due date of filing the GST return under GSTR-3B is 20th January and a business files the return on 25th January, then the amount of late fee to be paid by the business would be for 5 days.
If its normal return, the amount payable would be 5 * ₹ 50= ₹ 250.
If its Nil Return, the amount payable would be:
Nil Return: A Nil return in GSTR-3B refers to a situation where a taxpayer who is registered under the Goods and Services Tax (GST) regime has not made any outward supplies (sales) nor has any purchases or expenses that are eligible for input tax credit (ITC) during the relevant tax period. In such a scenario, the taxpayer is not liable to pay any tax or claim any ITC. However, the taxpayer is still required to file a GSTR-3B return by providing a declaration of ‘nil’ sales, ITC, and tax liability.
Note: Use GST Penalty Calculator to Calculate late fee in one click.
The maximum late fee for filing GSTR-3B, except for nil filing, is determined based on the annual turnover slab. It is summarized in the table below.
|Name of the Act||If Annual Turnover is less than ₹ 1.5 Cr||If Annual Turnover is between ₹ 1.5 Cr and ₹ 5 Cr||If Annual Turnover is over ₹ 5 Cr|
|CGST||₹ 1000/return||₹ 2500/return||₹ 5000/return|
|SGST||₹ 1000/return||₹ 2500/return||₹ 5000/return|
|Total Fee paid||₹ 2000/return||₹ 5000/return||₹ 5000/return|
The GSTR 3B filing due date depends on the annual turnover of your company in the previous year.
You can avoid any late fee penalties by using HostBooks GST software to file their returns on time.
The late fee incurred on a business under form GSTR 9 is the following:
|Name of the Act(Goods and Services Act, 2017)||Taxpayers with annual turnover up to ₹ 5 Cr||Taxpayers with annual turnover between ₹ 5 Cr and ₹ 20 Cr||Taxpayers with an annual turnover of over 20 Cr|
|Central GST||₹ 25||₹ 50||₹ 100|
|State and Union Territory GST||₹ 25||₹ 50||₹ 100|
|Total Fee||₹ 50||₹ 100||₹ 200|
|Max. charged late fee||0.04% turnover in state and UT||0.04% turnover in state and UT||0.25% turnover in state and UT|
The Nil return is one where there are no transactions taking place but there are acquisitions happening.
GST nil return filing charges for GSTR 1 and GSTR 3b for interstate and intrastate supplies is
|Name of the Act||Late Fee /Day|
|Central GST||₹ 10|
|State GST||₹ 10|
|Total Fee||₹ 20|
The maximum late fee charged, in case of nil GSTR 1 and GSTR 3b, shall be capped at ₹ 500 per return (₹ 250 each for CGST and SGST).
Below is the list of late fee on GSTR 10.
|Name of the Act||Late Fee /Day|
|Central GST||₹ 100|
|State GST||₹ 100|
|Total Fee||₹ 200|
Besides the late fees for GSTR-3B, GSTR 10 and GSTR 9 , there is interest charged on late deposit of taxes. The interest is calculated for late payment of GST liabilities and applied to the net tax liability after lowering the claims of the input tax credit. The interest is paid by every taxpayer who:
When GST payments are made after a specified due date, interest is imposed. In the following situations, taxpayers typically pay interest:
Late fees and interests are crucial aspects of GST Law. These are attracted in case of any delays in the submission of the GST returns. The amount of penalty is determined by the types of returns filed and the number of days past which the return is files and payment is deposited.
Points to Remember
Consequences of Non-Filing of GSTR 1 and GSTR 3b other than Penalties. In addition to the above-mentioned late fees and interest, the registered taxpayer will also be subject to more severe consequences if Forms GSTR-3B and/or GSTR-1 are not filed. Form GSTR-3B and Form GSTR-1 filing are connected. The registered person will not be able to provide another return if he fails to provide one of the returns.
If you decide to not file the GST returns then a late fee would be applied for every day of the default. Any due tax would attract an interest of 18% per annum.
For GSTR 3B the late fee is INR 20 (INR 10 CGST and INR 20 SGST), and for late nil returns its INR 50 (INR 25 CGST and INR 25 SGST)
The late fee gets added to the next GST filing and the Government would not allow you to continue filing any GST returns and simply bar you from operating your business
The late fee that is supposed to be deposited to the government would be calculated automatically by the GST portal while making the submission of the GST returns. The late fee for the month would include the late fee for the previous month which would be charged due to delay in return filling. Further, the late fee for return filing would attract additional interest
If you file GSTR 3B late you will need to pay late filing fee for each delayed day until it reaches the maximum limit. For nil returns, the late fee is ₹ 20 per day of delay, while for other returns, it is ₹ 50 per day of delay.
Too calculate the interest and late fees for GSTR 3B, you need to follow the following formula:
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Disclaimer: The information provided in this blog to the best of our knowledge and based on the latest rules at the time of writing. However, the information is subject to change, and we do not guarantee its completeness, accuracy, or timeliness. The blog is intended for general information purposes only and should not be construed as legal, financial, or professional advice.
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