No late fee for non-GST filers between July 2017-Sept 2018: Centre


The Centre has waived the late fees meant for non-filers of Goods and Services Tax (GST) for a period in between the July 2017-September 2018. However, the Central Board of Indirect Taxes and Customs (CBIC) said that these businesses will have to complete their returns for the 15-month period by March 31, 2019.

GSTAs per the mandate, Rs 25 per day is charged for the late filing of Central GST and State GST

In adherence to the decision given by the GST Council during its meeting on December 22, CBIC has waived the late fees for non-filing of GSTR-3B, GSTR-1 and GSTR-4 and non-clearance (payment) of taxes between July 2017 and September 2018.

While GSTR-3B refers to the summary sales return filed by businesses, GSTR-1 is the final sales return. Businesses who go with composition scheme file GSTR-4.

However, business mandated to file tax despite having nil tax liability will be levied with Rs 10 as late fine under CGST law, and an equal amount under SGST law.

“The amount of late fee payable under Section 47 of the said (CGST) Act shall stand waived for the registered persons who failed to furnish the return,” said CBIC.


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