LATE FEE PAYABLE FOR BELATED SUBMISSION OF TAXABLE RETURNS AND NIL
RETURNS UNDER GST
The Goods and Services Act, 2017 came into force in India with effect
from 1.7.2017.
At present the following GST returns are made available for online
filing and due dates fixed in GST common portal. In some cases relaxed due dates are also
made.
Belated submission of GST returns will attract late fee as shown below:
RETURN TYPE
|
RUPEES 25.00 FOR EVERY DAY
UNDER CGST AND SGST/UTGST ACTS SEPARATELY DURING WHICH SUCH FAILURE CONTINUES
|
RUPEES 10.00 FOR EVERY DAY
UNDER CGST AND SGST/UTGST ACTS SEPARATELY DURING WHICH SUCH FAILURE CONTINUES
|
RELEVANT NOTIFICATION
NUMBER
|
GSTR-3B
|
Failure to furnish tax payable return
(October 2017 onwards)
|
Failure to furnish NIL tax payable return
(October 2017 onwards)
|
64/2017
|
GSTR-1 MONTHLY
|
Failure to furnish tax payable return
|
Failure to furnish NIL return
|
4/2018
|
GSTR-1 QUARTERLY
|
Failure to furnish tax payable return
|
Failure to furnish NIL return
|
4/2018
|
GSTR-4 QUARTERLY
|
Failure to furnish tax payable return
|
Failure to furnish NIL tax payable return
|
73/2017
|
GSTR-5
|
Failure to furnish tax payable return
|
Failure to furnish NIL tax payable return
|
5/2018
|
GSTR-5A
|
Failure to furnish tax payable return
|
Failure to furnish NIL tax payable return
|
6/2018
|
GSTR-6
|
Failure to furnish tax payable return
|
------
|
7/2018
|
The relevant Notifications are given below for ready reference:
[To
be
published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section
(i)]
Government
of India
Ministry of Finance
Department
of Revenue
Central
Board of Excise and
Customs
Notification No. 64/2017 – Central
Tax
New Delhi, the
15th November, 2017
G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount
of late fee payable by any registered person for failure to
furnish the return in FORM GSTR-
3B for the month of October, 2017 onwards by the due date under section 47 of the said Act,
which is in excess
of an
amount of twenty five rupees
for every day during which
such failure continues:
Provided that where the total amount of central tax payable in the said return is nil,
the amount of late fee payable by such registered person for failure to furnish the said return for
the month of October, 2017 onwards by the due date
under
section 47 of
the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during
which such failure continues.
[F.
No. 349/58/2017-GST(Pt)]
(Dr.Sreeparvathy S.L.)
Under Secretary to the Government
of India
[To be published in the Gazette
of India, Extraordinary, Part
II, Section 3, Sub-section
(i)]
Government
of India
Ministry of Finance
(Department of Revenue)
Central
Board of Excise and
Customs
Notification No. 4/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017
(12 of 2017) (hereafter
in this notification referred to
as
the said Act),
the Central Government, on the recommendations of the Council, hereby waives the amount of
late fee payable by
any registered person for failure to furnish the details of outward
supplies for any month/quarter in FORM GSTR-1 by
the
due date under section 47 of the
said Act, which is in excess of an amount of twenty-five rupees for every day during which
such failure continues:
Provided that where there are no outward supplies in any month/quarter, the amount
of late fee payable by such registered person for failure to furnish the said details by
the
due date under section 47 of
the said Act shall stand waived to the
extent which is in excess of an amount of ten
rupees for every day during which such failure continues.
[F.
No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under
Secretary to the Government of India
[To be published in the Gazette of India, Extraordinary,
Part
II, Section 3, Sub-section
(i)]
Government
of India
Ministry of Finance
(Department
of Revenue)
[Central
Board of Excise and
Customs] Notification No.
73/2017 – Central Tax
New Delhi,
the 29th December,
2017
G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the
Central Government, on the recommendations of the Council, hereby waives the amount of
late fee payable under section 47 of the said Act, by any registered person for failure to
furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such
failure continues:
Provided that where the
total amount payable in lieu of central tax in the said return
is nil, the amount of late fee payable under section 47 of the said Act, by any registered person for
failure to furnish the said return by the due date shall stand waived to the extent which is
in excess
of an amount of ten rupees
for every day during which such
failure continues.
[F. No. 349/58/2017-GST(Pt.)]
(Ruchi Bisht)
Under Secretary to the Government
of India
[To be published in the Gazette
of India, Extraordinary, Part
II, Section 3, Sub-section
(i)]
Government
of India
Ministry of Finance
Department
of Revenue
Central
Board of Excise and
Customs
Notification No. 5/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017
(12 of 2017) (hereafter
in this notification referred to
as
the said Act),
the Central Government, on the recommendations of the Council, hereby waives the amount of
late fee payable
by
any registered person
for failure
to furnish the return in FORM GSTR-
5 by the due date under section 47 of the said Act, which is in excess of an amount of twenty- five
rupees for every day during which such
failure continues:
Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by
such registered person for failure to furnish the said return by
the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an
amount of ten rupees
for every day during which
such failure
continues.
[F.
No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.) Under
Secretary to the Government of India
(i)]
Government
of India
Ministry of Finance
Department
of Revenue
Central
Board of Excise and
Customs
Notification No. 6/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017
(12 of 2017) (hereafter
in this notification referred to
as
the said Act),
the Central Government, on the recommendations of the Council, hereby waives the amount of
late fee payable
by
any registered person
for failure
to furnish the return in FORM GSTR-
5A by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees
for every day during which
such
failure continues:
Provided that
where
the total amount of integrated tax payable in
the said return is nil,
the amount of late fee payable by such registered person for failure to furnish the said return by
the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an
amount of ten rupees
for every day during which
such failure
continues.
[F.
No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[To be published in the Gazette
of India, Extraordinary, Part
II, Section 3, Sub-section
(i)]
Government
of India
Ministry of Finance
Department
of Revenue
Central
Board of Excise and
Customs
Notification No. 7/2018 – Central Tax
New Delhi, the 23rd January, 2018
G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017
(12 of 2017) (hereafter
in this notification referred to
as
the said Act),
the Central Government, on the recommendations of the Council, hereby waives the amount of
late fee payable
by
any registered person
for failure
to furnish the return in FORM GSTR-
6 by the due date under section 47 of the said Act, which is in excess of an amount of twenty- five
rupees for every day during which such
failure continues.
[F.
No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.) Under
Secretary to the Government of India