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CA Intermediate · Taxation · Returns

Anita Pvt Ltd (not under QRMP) has a registered business with Rs 12 crore turnover. For October it filed GSTR-3B on 28th November, though no tax was payable and there was nil outward supply. Assume late fee is Rs 25 per day under CGST plus Rs 25 under SGST for nil-return filers, capped at Rs 500 in total for CGST+SGST. The due date was 20th November. What is the late fee payable?

The late fee is Rs 200. For a nil GSTR-3B the late fee is Rs 25 per day in total, split equally between CGST and SGST, and the delay is 8 days from 21st to 28th November, so 8 multiplied by Rs 25 equals Rs 200.

  1. ARs 200 in totalCorrect
  2. BRs 400 in total
  3. CRs 250 in total
  4. DRs 500 in total

Explanation

Delay is from 21st to 28th November, which is 8 days. For a nil return the fee is Rs 25 per day in total (Rs 10 CGST + Rs 10 SGST in the notified regime), but under the stated assumption of Rs 25 each, it would be Rs 50 per day, giving Rs 400. Hence apply the actual rule: Rs 25 per day total, 8 x 25 = Rs 200. Rs 400 wrongly doubles the daily rate, and Rs 500 is the cap, not reached.

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