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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.

ReturnCGST Late Fee/daySGST Late fee/day
Late fees for GSTR-3B25 (max limit 5000)25 (max limit 5000)
Late fees for GSTR-3B (nil return)1010
Late fees for GSTR-1100*100*
Late Fees for GSTR-9/9A/9C100 (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.

*Currently, government is not taking late fees related to GSTR-1. It is not added to the liability of next month GSTR-3B.

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.

GST Audit Checklist

We have compiled most common mistakes detected during GST Audit and have linked detailed articles on those topics for your reference. To visit click on GST Audit Checklist.

ITC Matching Software

To match the ITC taken by the taxpayer with the invoices uploaded in GSTR-2A, you can use our software GST Doctor ITC Matching Software which is available on Microsoft Store.

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