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Business Economy


Late fee collected due to delayed filing of August 2017 GSTR-3B return: Commissioner

Hyderabad, Oct 20 (UNI) Some tax payers have reported that there is a late fee amount shown
in their GSTR-3B return for the month of September, 2017, even though the last date for filing
of GSTR – 3B return for last month is not crossed (October 20, 2017).
In a statement here, Central tax , Central Excise and Service Tax Commissioner N Srinivas today clarified that the late fee shown in the September return is not due to delay in filing of GSTR – 3B of that month but due to carrying forward of the late fee for delayed filing of August, 2017 GSTR – 3B return.
The late fee for the difference of date of submission and due date of filing shall be reflected
in the same month itself. If return is filed later than the date of submission, then the differential
late fee for the difference of date of submission and date of filing will be carried forward to
the next month’s return and reflected therein.(Thus the late fee is calculated by the system for the
no of days from next day of due date to the date of filing in two spells and reflected in two returns
if date of filing is different from the date submission), the Commissioner said.
If GSTR – 3B Return for the month of August, 2017 was submitted on September 22, 2017 (D1) and filed the return on September 26, 2017 (D2). Due date for filing of August month return is September 20, 2017.
In this case, late fee @ Rs. 200 per day (Rs. 100 for CGST and Rs. 100 for SGST) for delayed
submission is calculated for the period between September 20 and 22, 2017 and late fee shall get populated in the payment tab of GSTR – 3B return of the same month itself --August, 2017 whereas the late fee for delay between date of submission (D1) and date of filing (Sept 22 – 26, 2017) amounting to Rs. 800 would be carried forward and get populated in the next return September, 2017. the Commissioner added.
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