Friday, April 8, 2022
Late filing of GST returns
For late filing of GST returns, late fee and interest is applicable.
Late Fee
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.