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Annual Turnover in the Previous FY | Period | Due date | Last date without late fee or interest, as applicable |
More than Rs.5 crore | Feb 2020 | 20th Mar 2020 | 24th Jun 2020* |
Mar 2020 | 20th Apr 2020 | ||
Apr 2020 | 20th May 2020 | ||
May 2020 | 27th Jun 2020^^ | 27th Jun 2020 | |
Jun 2020 | 20th Jul 2020 | 20th Jul 2020 | |
Jul 2020 | 20th Aug 2020 | 20th Aug 2020 | |
Aug 2020 | 20th Sept 2020 | 20th Sept 2020 | |
Up to Rs. 5 crore in category A# States/UTs | Feb 2020 | 22nd Mar 2020 | 30th Jun 2020^ |
Mar 2020 | 22nd Apr 2020 | 3rd Jul 2020^ | |
Apr 2020 | 22nd May 2020 | 6th Jul 2020^ | |
May 2020 | 12th Jul 2020 | 12th Sept 2020^ | |
Jun 2020 | 22nd Jul 2020 | 23rd Sept 2020^ | |
Jul 2020 | 22nd Aug 2020 | 27th Sept 2020^ | |
Aug 2020 | 1st Oct 2020** | 1st Oct 2020 | |
Up to Rs. 5 crore in category B## States/UTs | Feb 2020 | 24th Mar 2020 | 30th Jun 2020^ |
Mar 2020 | 24th Apr 2020 | 5th July 2020^ | |
Apr 2020 | 24th May 2020 | 9th July 2020^ | |
May 2020 | 14th Jul 2020 | 15th Sept 2020^ | |
Jun 2020 | 24th Jul 2020 | 25th Sept 2020^ | |
Jul 2020 | 24th Aug 2020 | 29th Sept 2020^ | |
Aug 2020 | 3rd Oct 2020** | 3rd Oct 2020 | |
#Category A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. ##Category B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi. *No interest charged if GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the 16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020. If not, then interest is charged in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing. ^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr 2020. ^Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing. **The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020. |
As per GST laws, the late fee is an amount charged for delay in filing GST returns. A prescribed late fees will be charged per each day of delay, when a GST Registered business misses filing GST Returns within the prescribed due dates*. The late fee should be paid in cash and the taxpayer can not use the Input Tax Credit (ITC) avaible in electronic credit legder for payment of late fee.
The late fee is also applicable for the delay in filing NIL returns. For example, one has to pay late fee even though there are no sales or purchases and no GST liability to declare in GSTR-3B.
The late fee will depend upon the number of days of delay from the due date. GST return in GSTR-3B is filed on 23rd January 2019, 3 days after the prescribed due date i.e 20th January 2019. the, the late fees will be calculated for three days and it should be deposited in cash. However, currently, the GST portal is aligned to charge a late fee only on returns GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-8, GSTR-7 and GSTR-9 only.Name of the Act | Late fees for every day of delay |
Central Goods and Services Act, 2017 | Rs 25* |
Respective State Goods and Services Act, 2017 (or) Union territory Goods and Services Act, 2017 | Rs 25* |
Total Late fees to be paid | Rs 50* |
The law has fixed a maximum late fees of Rs 5,000. This means that in any case, the maximum late fees that can be charged by the Government is Rs 5,000 each return being filed under each Act. |
Name of the Act | Late fees for every day of delay |
Integrated Goods and Services Act, 2017 | Rs 50* |
The law has fixed a maximum late fees of Rs 5,000. This means that in any case, the maximum late fees that can be charged by the Government is Rs 5,000 each return being filed under the Act. |
For Nil Return filers | |
Name of the Act | Late fees for every day of delay |
CGST Act | Rs 10* |
SGST Act | Rs 10* |
IGST Act | Rs 20* |
For example, a Taxpayer has filed GSTR-3B for the month of December 2017 on 23rd January 2018, where actual due date was 20th Jan 2018.
Amount of late fees to be paid would be Rs.150 (Rs. 50 per day 3 days). The late fee would be Rs.75 under CGST and Rs.75 under SGST.
If the above return was a return with ‘Nil’ tax liability then late fees would be Rs. 60 (20 per day 3 days). The late fee would be Rs.30 under CGST and Rs.30 under SGST.
* The original late fees used to be Rs.100 per day under each CGST Act and SGST Act and Rs.200 per day under IGST Act. Also, the original late fee for Nil return filers used to be Rs.25 per day under each CGST Act and SGST Act and Rs.50 per day under IGST Act. However, CBIC has notified reduced late fees for to provide relief for businesses having difficulties in GST return filing.
FOR GST ANNUAL RETURNS(GSTR-9)Name of the Act | Late fees for every day of delay |
Central Goods and Services Act, 2017 | Rs 100* |
Respective State Goods and Services Act, 2017 (or) Union territory Goods and Services Act, 2017 | Rs 100* |
Total Late fees to be paid | Rs 200* |
The law has fixed a maximum late fees of an amount calculated at 0.25% of the Turnover for the financial year. |
Sl no | GST returns | Return Period | Applicability of Late fee | Link to Notification |
1 | GSTR-1 | July 2017 onwards | Reduced Late fee** | 4/2018 |
GSTR-1 if filed between 22nd Dec 2018 to 31st Mar 2019 | July 2017 – September 2018 | Waived off completely** | 75/2018 | |
GSTR-1 for some regions | July 2019 | Waived off completely for taxpayers in certain districts of the flood-affected States and all districts of J&K | 41/2019 | |
GSTR-1 if filed between the period from 19th December 2019 to 10th January 2020 | July 2017 – November 2019 | Waived off completely | 74/2019 | |
GSTR-1 | Months March 2020 – April 2020 and Quarter ending 31st March 2020 | Waived off completely if filed before the specified dates of June-July 2020. | 33/2020 | |
GSTR-1 | Months March 2020 – June 2020 and Quarter ending 31st March 2020 and 30th June 2020 | Waived off completely if filed before the specified dates of July-August 2020. | 53/2020 | |
2 | GSTR-3B | July 2017 -September 2017 | Waived off completely** Condition to be satisfied:If the date of filing was before 22nd December 2018 | 28/2017 and 50/2017 |
October 2017 onwards | Reduced Late fee** Condition to be satisfied:If the date of filing was before 22nd December 2018 | 64/2017 | ||
GSTR-3B was yet to be filed by those who submitted TRAN-1 on GST portal, but could not file it by 27 Dec 2017 | October 2017-April 2018 | Waived off completely** Condition to be satisfied: Such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10th May 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31st May 2018 | 22/2018 | |
GSTR-3B submission made but not filed due to a technical glitch | October 2017 only | Waived off completely** | 41/2018 | |
GSTR-3B if filed between 22nd Dec 2018 to 31st Mar 2019 | July 2017 -September 2018 | Waived off completely** | 76/2018 | |
GSTR-3B if filed beyond 31st March 2019 | July 2017 -September 2018 | Reduced Late fee** | 76/2018 | |
GSTR-3B | October 2018 onwards | Reduced Late fee** | 76/2018 | |
GSTR-3B | February 2020 – April 2020 | Waived off completely if the filed before the staggered specified dates of June-July 2020. | 32/2020 | |
GSTR-3B | 1. For turnover more than Rs 5 crore (February 2020 – April 2020) 2. For turnover equal to or less than Rs 5 crore (February 2020 – July 2020) 3. Pending for months July 2017 – January 2020 |
1. & 2. Waived off completely if the filed before the staggered specified dates of June-September 2020. 3. The maximum late fee to be capped at Rs 500 per return filed between 1st July 2020 and 30th September 2020, whereas Nil return attracts no late fee. |
52/2020 | |
GSTR-3B | For turnover more than Rs 5 crore May 2020 – July 2020 For turnover equal to or less than Rs 5 crore February 2020 – July 2020 |
The maximum late fee to be capped at Rs 500 per return filed after the dates given in notification 52/2020 but before 30th September 2020, whereas nil return to not be charged any late fee. | 57/2020 | |
3 | GSTR-4 | July 2017 onwards | Reduced Late fee** | 73/2017 |
GSTR-4 filed within due date, but late fee erroneously levied on GST portal | October 2017 to December 2017 | Waived off completely** | 41/2018 | |
GSTR-4 if filed between 22nd Dec 2018 to 31st Mar 2019 | July 2017 -September 2018 | Waived off completely** | 77/2018 | |
GSTR-4 if filed beyond 31st Mar 2019 | July 2017 -September 2018 | Reduced Late fee** | 77/2018 | |
GSTR-4 | October 2018 onwards | Reduced Late fee** | 73/2017 | |
4 | GSTR-5 | July 2017 onwards | Reduced Late fee** | 5/2018 |
5 | GSTR-5A | July 2017 onwards | Reduced Late fee** | 6/2018 |
GSTR-5A | Returns for July 2017 onwards filed on or after 7th Mar 2018 | Full Late fee applicable^ | 13/2018 | |
6 | GSTR-6 | July 2017 onwards | Reduced Late fee** No late fees for the delay in filing a Nil return | 7/2018 |
GSTR-6 filed between the period 1st January 2018-23rd January 2018 | For any tax period prior to January 2018 | Completely waived off** | 41/2018 | |
GSTR-6 | July 2019 | Waived off completely for for taxpayers in certain districts of the flood-affected States and all districts of J&K | 41/2019 |
Quick View: Late Fees for GST Return as per GST Act
If GST is not paid within the due dates of filing return Interest at following rates has to be paid:
Particulars | Interest |
Tax paid after due date | 18% p.a. |
Excess ITC Claimed or excess reduction in Output Tax | 24% p.a. |
Rs.10,000 * 31/365 * 18% = Rs.153
Thus, it is important to make tax payment and file GST Return within due dates. You can use ClearTax GST Software , which is a one-stop solution to file GST Returns quickly and easily. Use ClearTax GST Software and never miss a deadline.