Penalty for late filing of GSTR 3B

Penalty for late filing of GSTR 3B is Rs 100 for every day subject to the maximum of Rs 5000/-. You can refer Section 47 of CGST Act 2017.

Section 47 of CGST Act 2017 is Reproduced as follow :- 

Levy of late fee.

47. (1) Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.

(2) 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.

Last Date for GSTR 3B extended to 25th August 2017.

Related Topic on GST