Whether Late Fees is applicable where GSTR-3B has not been filed only GSTR‑1,2 & 3 has been filed

There Could be Two Sit­u­a­tions that GSTR-3B has been Filed but Tax has not been paid before Due Date & GSTR-3B is not filed at all. Here­inafter we have dis­cussed both the Situations.

Where GSTR-3B has been Filed

Where, for some rea­sons, the reg­is­tered per­son has only sub­mit­ted the return in FORM GSTR-3B and has not made the pay­ment of tax­es by deb­it­ing the same from his elec­tron­ic cash or cred­it ledger, the return shall still be sub­ject­ed to the rec­on­cil­i­a­tion process as detailed Such reg­is­tered per­son should fur­nish the details in FORM GSTR- 1, FORM GSTR‑2 and sign and sub­mit the return in FORM GSTR‑3 along with the pay­ment of the due tax­es as per the pro­vi­sions of sec­tion 49 of the Act. How­ev­er, since the pay­ment was not made on or before the due date, the reg­is­tered per­son shall be liable for pay­ment of inter­est on delayed pay­ment of tax from Due date of Pay­ment till the date of date of deb­it in the elec­tron­ic cash and / or cred­it ledger but will not be liable to pay any late fee pro­vid­ed the req­ui­site return in FORM GSTR-3B was sub­mit­ted on or before the due date.

Where GSTR-3B has Not been Filed

Where the reg­is­tered per­son has not sub­mit­ted the return in FORM GSTR-3B, he is required to fur­nish the details in FORM GSTR‑1 and FORM GSTR‑2 and sign and sub­mit the return in FORM GSTR‑3 along with the pay­ment of the due tax­es as per the pro­vi­sions of sec­tion 49 of the Act. How­ev­er, since the pay­ment was not made on or before the due date, the reg­is­tered per­son shall be liable for pay­ment of inter­est on delayed pay­ment of tax start­ing from due date of Pay­ment (I.e., Due date for Fil­ing GSTR-3B) till the date of deb­it in the elec­tron­ic cash and / or cred­it ledger. No late fee, how­ev­er, would be levied for late fil­ing of return in terms of sec­tion 47 of the Act, in accor­dance with the rec­om­men­da­tion of the GST Coun­cil, as noti­fied vide Noti­fi­ca­tion No. 28/2017-Cen­tral tax dat­ed 01.09.2017.

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