According to the GST Law, any registered person who misses the deadline or fails to provide outward or inward facts in monthly, quarterly, or annual filings would be charged late costs.

This cost is charged for each day that the registered taxpayer fails to file returns after the due date.

Furthermore, if there are no transactions for a given month or quarter, a registered taxpayer is required to file NIL returns. However, if he delays or fails to provide details of inbound or outbound goods in the NIL Return by the due date, he will be charged a late fee or there will be a GST dsc error.

This means that late fees apply to NIL returns as well.

For example, let’s say Kapoor Pvt Ltd had no sales or acquisitions in the month of January 2020. Even so, by February 20, 2020, Kapoor Pvt Ltd would have to file a NIL report in Form GSTR-3B for the month of January 2020.

Furthermore, the cost levied would be determined by the number of days the delay extends past the due date.

Say Kapoor Pvt Ltd must file its January 2020 tax return by February 28, 2020. Kapoor Pvt Ltd makes an 8-day delay in filing GSTR-3B for the month of January because the deadline is February 20, 2020. As a result, costs for those eight days will be calculated and paid in cash.

GST Late Fees Amount

The requirements for late fees that a registered taxpayer must pay if he fails to file tax returns on time are as follows. And, for the sake of this post, we’ll look at the Haryana Goods and Services Tax Act, 2017 to learn about the SGST GST Late Fees laws.

Late Filing Fees for Monthly and Quarterly Returns

In the case of intra-state supplies

Section 47(1) of the CGST Act states that any registered person who fails to file the required returns by the due date would be charged a late fee of Rs 100 for each day that the failure continues.

A fee of Rs 5,000 is the maximum amount that can be charged. Similarly, under section 47(1) of the Haryana GST Act, 2017, any registered person who fails to file the required returns by the due date would be charged a late fee of Rs 100 for each day that the failure continues. A fee of Rs 5,000 is the maximum amount that can be charged.

Amount of Late Fees for Each Day of Delay Section of the Act

  • Section 47(1) of the 2017 CGST Act Rs 100
  • Haryana GST Act, 2017 Section 47(1) Rs 100
  • The taxpayer must pay a total of Rs 200 in late fees.
  • You need to reactivate your suspended GST number.
  • The amount of late costs paid for a delay in filing GST returns has been decreased by the CBIC. Individuals and businesses encountered difficulties accessing the GST Portal, hence this lowered amount of late fees was adopted as a temporary relief solution.

A section of the Act Late Fees Reduced For Each Day of Delay Section 47(1) of the CGST Act, 2017Rs 25

Haryana GST Act, 2017Rs 25 Section 47(1)

Reduced Late Fees To Be Paid By The Taxpayer Total Reduced Late Fees To Be Paid By The Taxpayer Rs50

For Inter-State Merchandise

According to section 20 of the IGST Act, the penalty for late filing of GST Returns under the IGST Act is equal to the amount of the penalties imposed by the CGST Act, the SGST Act, and the UTGST Act. As a result, any registered individual who fails to file the required returns by the due date would be charged a late fee of Rs 200 for each day that the failure continues. In addition, such a fee is limited to a maximum of Rs 5,000.

A section of the Act Fees for each day of lateness Section 20 of the IGST Act, 2017Rs 200

Fees To Be Paid By The Taxpayer Rs 200

As previously stated, the government reduced the late charge amount for a limited time in order to provide relief to taxpayers who were having difficulty accessing the GST Portal. In the event of interstate supplies, the following table indicates the decreased late fees amount for late submission of returns.

A section of the Act Late Fees Reduced For Each Day of DelaySection 20 of the IGST Act, 2017Rs 100

The Taxpayer Will Pay Rs 100 In Reduced Late Fees

In the Case of NIL Returns

According to section 39(8) of the CGST Act, 2017, “any registered person who is required to file a return shall furnish a return for every tax period whether or not any supplies of goods or services have been made during such tax period.”

As a result, if a registered taxpayer fails to file a NIL Return on or before the due date, he would be charged Rs 50 in late fees for each day that the failure persists under the CGST Act. The SGST Act of 2017 contains similar measures.

According to the CGST Act, 2017 and the State / Union Territory GST Act, 2017, a late fee of Rs.100/- per day (Rs. 50 under CGST law + Rs. 50 under State / Union Territory GST legislation) would be charged.

CGST Act, 2017Rs 50SGST Act, 2017Rs 50Amount of Late Fees For Each Day of Delay

Fees To Be Paid By The TaxpayerTotal Fees To Be Paid By The TaxpayerRs 100

Furthermore, in the case of NIL returns, the government reduced the amount of late fees that would be levied if the taxpayer failed to file the NIL returns on time.

The table below shows the reduced amount of late fees that will be paid for a limited time to provide relief to taxpayers who are having difficulty accessing the GST system.

CGST Act, 2017Rs 10SGST Act, 2017Rs 10Total Late Fees To Be Paid By The TaxpayerRs 20

Fees for Filing Annual Returns Late

If a taxpayer fails to file an annual return in Form GSTR 9, a late fee of Rs. 100/- per day will be charged under section 47(2) of the CGST Act.

This fee is limited to a quarter percent (0.25 percent) of total turnover in the state or union territory where the return is filed.

The State / Union Territory GST Act, 2017 has similar provisions for levying late fees. As a result, under section 47(2) and section 44 (1) of the CGST Act, 2017 and the State / Union Territory GST Act, 2017, a late fee of Rs.200/- per day (Rs. 100 under CGST law + Rs. 100 under State / Union Territory GST legislation) would be assessed.

This levy is capped at half a percent of turnover in the State or Union Territory (0.25 percent under the CGST Law + 0.25 percent under the SGST / UTGST Law).

Section of the ActAmount of Late Fees For Each Day of DelaySection 47(2) and 44(1) of the 2017 CGST ActRs 100 Haryana GST Act, 2017, Section 47(1)Rs 100 Fees To Be Paid By The TaxpayerTotal Fees To Be Paid By The TaxpayerRs 200

Fees for Late TDS Certificate Submission

According to section 51(4) of the CGST Act, 2017, any deductor who fails to provide a TDS Certificate to the deductee after deducting TDS within five days after crediting the amount deducted to the Government is liable to pay a late charge.

From the day after the five-day deadline expires until the fault is corrected, the late cost is Rs 100 per day. In addition, such a fee is limited to a maximum of Rs 5,000. The SGST Act of 2017 contains similar measures.

As a result, as per section 51(4) of the CGST Act, 2017 and the relevant section of the State / Union Territory GST Act, 2017, a late fee of Rs.200/- per day (Rs. 100 under CGST law + Rs. 100 under State / Union Territory GST legislation) would be assessed.

What Is The Process For Paying GST Late Fees?

1. Assess GST Portal 

Go to gst.gov.in and log in to the GST Portal. Use your account and password to access the portal.

2. Go to the Dashboard for Returns.

Click ‘Services’ once you’ve logged in to the GST Portal. Select ‘Returns’ and then ‘Returns Dashboard’ from the ‘Services’ menu, as seen in the image below.

LATE FEES FOR GST

3. Choose the Required Return Period

From the drop-down menu. The ‘File Returns’ Page appears once you select the ‘Returns Dashboard’ option. Select the Financial Year and Return Filing Period (Month) for which you want to file the return from the drop-down list of mandatory fields on the ‘File Returns’ Page. After you’ve finished filling out the blanks, click the ‘Search’ button.

LATE FEES FOR GST

4. Go to GSTR-3B and click Prepare Online.

The ‘File Returns’ Page appears after you click the ‘Search’ button in the previous step. This page shows a variety of return forms in various tiles. As illustrated in the figure below, you must click the ‘Prepare Online’ button in the tile named ‘Monthly Return GSTR3B.’

LATE FEES FOR GST

5. Click OK.

The portal displays the instructions for filling out Form GSTR-3B when you click the ‘Prepare Online’ option as shown in the previous step. All you have to do now is read them and then click the ‘OK’ button at the bottom.

LATE FEES FOR GST

6. Provide answers to questions

A series of questions appears once you select ‘OK’ as indicated in the previous stage. You must respond to these questions. The portal will display the relevant sections for you based on your answers to the questions.

Click the ‘Next’ Button once you’ve answered all of the pertinent questions, as indicated in the image below. When you select the ‘Next’ button, you’ll see all of the Form GSTR-3B’s pertinent tables.

7. Select the Interest and Fee Tile from the drop-down menu.

The ‘Form GSTR-3B Monthly Return’ Page appears after pressing the ‘Next’ button in the previous stage. All of the appropriate tiles will be available on this page for you to fill in the details. As indicated in the figure below, you must select the ‘5.1 Interest and Late Fee’ tile.

8. Fill in the interest and late fee information.

The ‘5.1 Interest and Late Fee’ section appears once you click the ‘5.1 Interest and Late Fee’ tile. If you want to declare any interest liabilities, choose the checkbox for declaration in this area. Then, in the Interest and Late Fee areas, put the Integrated Tax, Central Tax, State/UT Tax, and Cess.

Remember that the system will calculate the late fee based on the number of days that have passed since the return was due.

Finally,  click on  the ‘Confirm’ Button.

9. GSTR-3B should be saved.

After clicking the ‘Confirm’ button, you’ll be taken to the Form GSTR-3B landing page, which will show the entire IGST, CGST, SGST/UTGST, and Cess value. If you wish to abandon this page at this point and return later to complete the Form, you must save the data by clicking the ‘Save GSTR3B’ option.

10. Click the Pay Now button.

You must choose the ‘Proceed To Payment’ button after saving Form GSTR-3B, as indicated in the figure below.

11. Display of Cash and ITC Available

The cash available as of the date and ITC available (regarding ITC for the current tax period) are presented in the table below after choosing ‘Proceed To Payment.’

12. Make a payment or create a challan

You can provide the amount of credit to be used from the many available credit heads to pay off the liabilities and cash in this phase. Depending on the amount of cash balance in the electronic cash register, you can either ‘Create Challan’ or ‘Make Payment/Post Credit To Ledger.’