Late Fee For Delay Filing Of Return GST

Late Fee of GSTR-3B

*In case of nil outword supply = 20 Rs per day. 

*In case of outword supply = 50 Rs per day (but max upto Rs. 5000).


Delay payment of tax to government  section 50(1)=18%

*Excess clam of ITC or excess reduction of output tax liability = 24%


a. Supplies any goods or services or both without issue of any invoice or issue an incorrect or false with regard to any such supply.

b. Issues any invoice or bill without supply of goods or services or both. 

c. Collects any amount as tax but fails to pay the same to the government  beyond a period of 3 months from the date on which such payment becomes due.

d. Takes or utilises input tax credit without actual receipt of goods or sevices or both. 

e. Furnishes any false information with regard to registration particulors.

f. Transport  any taxable goods, without the cover of documents as may be specified in this behalf.

g. Suppress the actual turnover.

* Penalty of 10,000 or an amount equivalent to the tax evaded or ITC availed of or the refund claimed fradulently whichever is higher.


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