GST Annual Return has to be filed GSTIN wise
Annual return under GST has to be filed for each GSTIN or the registration in which the taxpayer has taken the GST registration number.
The provisions of the late fee are applicable for each state or union territory separately.
For example, if the taxpayer has taken registration in two different states and in a union territory and he have to file 3 different annual returns
Video Explanation by CA Satbir Singh
For example, the taxpayer’s turnover from 1st of July 2017 to 31st March 2018 is 45 lacs.
- Turnover in the state of Punjab is Rs 15 Lacs and
- Turnover in the state of Haryana is Rs 25 Lacs and
- Turnover in the union territory of Chandigarh is Rs 5 lacs.
If the taxpayer has filed his return in the state of Punjab and Haryana on time and he has delayed his filing of Annual Return in the union territory of Chandigarh then applicable late fee is Rs 100 rupees for per day and the maximum amount would be Rs 1,250 (Rs 5,00,00 X 0.25%) under UTGST act and Rs 100 rupees for per day and the maximum amount would be Rs 1,250 (Rs 5,00,00 X 0.25%) under CGST Act
Late Fees if Annual return under GST is not filed within time
The provisions for levy of a late fee are given in subsection 2 of section 47 CGST Act 2017.
Late fees to be paid is Rs 100 per day subject to Maximum of 0.25% of Turnover in the State or Union territory. Refer Section 47(2) of CGST Act 2017 which says
Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent of his turnover in the State or Union territory.
Comment : Late fees is Rs 100 per day under CGST subject to Maximum of 0.25% of Turnover in the State or Union territory under CGST and Rs 100 per day under SGST subject to Maximum of 0.25% of Turnover in the State or Union territory under SGST.