Penalties for Late Return Filing of GST
Gunjan Singh / 2020-02-28 03:27:12

Short Description of GST Return

The taxpayers registered under GST are bound to file the GST Returns. GST Returns is a manuscript that provides various types of information regarding your income, sale, purchase, input tax credit, etc. The GST returns will be filed online on the GST portal. 
Types of GST Returns to be filed every year

A taxpayer needs to file a total of 37 returns per year. Three returns should be filed every month and lastly an annual at the end of the year. The 37 return filings are discussed below

GSTR-1: The GSTR-1 return depicts the information regarding the tax and the output supply. This return needs to be filed on the 10th of every month.

GSTR-2: The GSTR-2 return provides information about the input supply and credit. The due date of filing the GSTR-2 is the 15th of every month.

GSTR-3: The GSTR-3 return describes the monthly details of the credit, output, and input supply and to be filed on the 20th of each month.

GSTR-9:  The GSTR-9 return delivers the yearly details of credit, input, and output supply. This return is filed at the end of every year on 31st December. 

Late Return Filing of GST

The taxpayers need to file all the returns mentioned above on their respective due dates. In case of failure infilling the return on due date, they need to bear penalty fines for the late return filing of GST. The penalty for late return filing will be also charged for the taxpayers who have to pay ‘nil’ amount of GST return. 

The Government had waived off the late fees for the period of July 2017 to March 2019, in case the taxpayers file their GST returns before 31st March 2019. 

Calculation of the amount of Late fine

There is some confusion regarding the number of late fees to be paid after 31st March 2019. So, we are discussing the calculation of late fine to be charged by the taxpayers.

Calculation of Fines to be paid for Intra-state transactions: An amount of Rs.25 per day under CGST and also under the SGST, will be charged from the taxpayers in case of failure of filing the monthly returns on due dates.

Calculation of Fines to be paid for Inter-state transactions: An amount of Rs.50 per day will be charged every month under IGST if they fail to pay the returns on time.

So, the total amount to be calculated as late fine is Rs.100 per day.In the case of Nil Return

Calculation of Fines to be paid for Intra-state transactions: For the taxpayers who are required to file nil return every month, the amount of late fine will be Rs.10 per day under CGST as well as SGST. 

Calculation of Fines to be paid for Inter-state transactions: Under IGST, the taxpayers need to pay an amount of Rs.20 per day as of late fine, in case of failure of the monthly returns.

So, the total amount that will be charged for the NIL return is Rs.40 per day. However, it is important to know that the number of late fees charged must not exceed Rs.5000.


All the Taxpayers have to be registered under GST for paying the GST Return Filing and the late fines charged in case of failure of filing returns. In case you are not yet registered under GST, follow Legal Salaah for GST Registration Online. The tax professionals will guide you with every single detail related to GST.

How to pay the late fee of GST Return Filing

The amount needs to be paid as late fine will be calculated automatically while paying the GST returns. The steps are mentioned below:

Step 1: Log in to the GST Portal by clicking on the link

Step 2: After login, you will find another page. Select the “Return Dashboard” option from the page displayed.

Step 3: You will be directed to the page of Return Filings. Select the month and Financial year of the missed Return Filing Period to pay the late fine.

Step 4: You will get three options namely GSTR1, GSTR2A, GSTR3B. Select the “Prepare Online” option from GSTR3B for preparing the monthly return filings. 

Step 5: A new page will appear. Click on ok after reading the content displayed. A pop-up box will appear saying that you are liable for paying the late fee. Click on close and continue further.

Step 6: All the options are already filled with ‘No’. Simply proceed with the same. The next will display the amount of late fee charged. 

Step 7: Continue with the “Proceed to Payment” button. All the details are automatically filled. So, select the “Make Payment/ Post Credit to Ledger” button. 

Step 8: A warning pop-up box will appear that depicts that your Electronic Cash Ledger has insufficient balance. Click on Yes to create a payment challan.

Step 9: The challan is automatically filled. Just select the “E-Payment” option for online payment and then click on generate challan given below.

Step 10:  After that, confirm your bank details and make the payment successful. You will be again directed to the GST Portal. Click on continue. The amount is added to your Electronic Cash Ledger.

Step 11: Again, click on the “Make Payment/ Post Credit to Ledger” button and then click on Yes from the pop-up appeared.

Step 12: Now, you will be able to click on the “Proceed to Payment” option. Then, select your name and enter the OTP sent to your registered number.

Step 13: Lastly, verify the OTP and the Filing is done successfully. 

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