Gst late fees calculator for GSTR-3B in excel best in 2021

The wording of the notification “further states that the amount of late fee payable under section 47 of the said Act shall be waived for registered persons who fail to submit returns in FORM GSTR-3B for the months of July 2017 to September. 2018 till the due date but between the period of December 22, 2018, to March 31, 2018, presents the said return. “

But GST portal is considering the due date of all GSTR-3B from July 2017 to September 2018 to 31 March 2019. And for all such returns, GST late fees are being calculated from 31 March 2019 onwards. Late fees are calculated automatically by the GST system. So it causes confusion among common people as well as professionals.


Reduction under the latest amendments

New amendments are introduced in the Act on a day-to-day basis. Sometimes it’s because of technical reformation while sometimes it is because of loopholes in the rules. Many new introductions also result in a reduction in late fees amount. Because the businesses were having difficulties with the GST portal, CBIC has reduced the late fees for a short period of time. these changes are temporary and prone to change according to the CBEC notifications. These are just a relief measure for now.

The following temporary reductions have been made in recent times for late fees to be paid:

  • Intra-state: For intra-state supplies, the late fees have been reduced to INR 25 per day under CGST and INR 25 per day under SGST. So, per day a late fee of INR 50 is charged instead of INR 200.
  • Inter-state: Like the intra-state regulations, the late fees for inter-state supplies also has been reduced to INR 25 per day by CGST as well as SGST. Thus, a late fee of INR 50 is levied per day.
  • NIL return: For NIL return late filing, CGST has reduced the amount to INR 10 per day and similarly SGST also has reduced the amount to INR 10. Thus, a total of INR 20 per day is levied for not filing NIL returns on time. Under IGST also, the late fees have been reduced to INR 20 per day.

The late fees have been reduced for every type of GST return.

How to calculate late fee for GSTR-3B?

GST Late fees are payable at Rs. 50 / day for the duration of the default. If the sale does not take place in a month then the late fee will be Rs. 20 / day is payable.

Is late fee waived for GSTR-1?
Late fees from July 2017 to November 19 are waived for GSTR-1 if it is filed between 19 December 2019 to 17 January 2020.

Is late fee waived for GSTR-3B?
If you file GSTR-3B of July 2017 till February 2019, then you will have to pay late fees from 1st April 2019.

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GST Late fees for GSTR-3B

Late fees for GSTR-3B are Rs. 20 per day for NIL returns (Rs. 10 for CGST and Rs. 10 for SGST) and Rs. 50 in other cases (Rs. 25 for CGST and Rs. 25 for SGST). A return in which there is no sale but a purchase is also considered a NIL return. The maximum amount of fine is Rs. 10,000 (Rs. 5,000 for CGST and Rs. 5,000 for SGST) f or every return.

Late fees of GSTR-3B for one month will have to be paid in the following month. You cannot file a return for a month before paying the late fees of the previous month.

GST Late fees for GSTR-1

Late fees for GSTR-1 are Rs. 200 (Rs. 100 for CGST and Rs. 100 for SGST) per day. Currently the government is not charging late fees related to GSTR-1. We have not considered GSTR-1 in this calculator.

GST Late fees for GSTR-9 and GSTR-9A

Late fees for GSTR-9 and GSTR-9A are Rs. The maximum turnover limit is 0.50% (0.25% for CGST and 0.25% for SGST) 200 per day (Rs.100 for CGST).

Late fees for GSTR-10

Late fees for GSTR-10 are Rs. 200 (Rs. 100 for CGST and Rs. 100 for SGST) per day. There is no maximum limit on the amount of the fine. Late fees have to be paid to enable your return filing.

Can GST late fees be waived?
GST late fees can be reduced in certain situations. Otherwise, it is payable before filing the return.

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