I have following queries related to GSTR 3B filling as scheduled by 20th Aug. I understand filling date has been extended but only for those who claims input tax credit for July month. 1) What is the penalty if GSTR 3B not filled by 20th August? 2) Is the late return filling in GST only Rs.100 per day with max. Rs.5000 or anything more? 3) Will there be penalty if you pay GST tax before 20th Aug but 3B filled after that? 4) Is there any offline utility available to file 3B form? Looking forward your reply. Thank you.
Hi,
1. It's 100 rs. Per day Upton 5000.
2. Already answered above. In addition to the above, interest will be applicable if payment of GST liability is not made on time.
3. Yes penalty as mentioned in point 1 will be applicable. However, interest will not be charged.
4. No
Please feel free to call revert in in case you need more clarity.
Thanks and regards
Abhishek Dugar
CA CS B.Com
Penalty is INR 100 per day upto a max of INR 5000.
There would be interest if taxes are not paid.
If taxes are paid, only the penalty of 100 per day upto 5000 would be levied.
There's no offline utility yet.
Hiii
1. Penalty is same as mentioned in Point No. 2
2. yes you have to pay intt on GST due even if paid on or before 20 but not filled return cox tax amount set off only after filling return otherwise this is showing payable
3. yes offline utility available on GST portal you Can use the same.
Thanks for the replies. I have two follow up questions this regard. 1) Can you claim refund of GST amount in case of export if 3B filled after 20th August? 2) Can you claim refund of GST amount in reverse charge if 3B filled after 20th August?
Yes you can claim refund in case of late filling of return, for refund application return filling is must but not mandatory on time filling
Yes, refund can be claimed.
1. Yes, you can.
2. You can claim ITC of the same.
Please feel free to call revert in in case you need more clarity.
Thanks and regards
Abhishek Dugar
CA CS B.Com
Hello,
Yes refund can be claimed while filing GSTR - 1.
Trust this clarifies your query.
Feel free to call / get back in case of further clarifications.
Thanking You.
Regards,
Rohit R Sharma
BCOM, ACA, LLB-GEN, CERT. FAFP
Hello,
1. Yes you will be elligible to claim the same.
2. Yes.
Trust this clarifies.
Regards,
Keerthiga Padmanabhan
M.Com., CA, LL.B
