Some taxpayers are reported that there is late fee amount shown in their GSTR 3B return, for the month of September, 2017, even though the last date of filing GSTR 3B return for the month of September, 2017, is 20th October, 2017. This is not for any delay on filing of GSTR 3B for September, 2017 (as last date of filing GSTR 3B is 20th October). It is on account of late filing of return for previous period, i.e. August, 2017.
For example: Return for the month of August was submitted on 22nd Sept but filed on 26th Sept. In this case the system has worked out the late fee of Rs. 400/- (2 X 200/-) upto the date of submission. This late fee of Rs. 400/- is populated to table 6.1 of GSTR-3B for payment.
At the time of setting off the liability, payment of Rs. 400/- only will be accounted for.
Suppose, the tax payer does not file return on 22nd September (the day of submission) but comes to file the return on 26th September. Since, the return is filed on 26th September, the tax payer is liable to pay late fee for 6 days (26th September – 20th September) but the taxpayer has paid late fee along with return for two days only i.e. the difference between the due date of filing and the date of submission.
Thus, the tax payer is liable to pay a late fee for Six days (26-20)but he has paid late fee for two days only.
Therefore, the late fee of remaining four days (26-22) will be carried forward to the next month’s return i.e. September 2017