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GST Return Filing Charges, Due Date & Penalties in India

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Last Updated on May 12, 2023 by Kanakkupillai

Introduction

Goods and Services Tax (GST) was implemented in India on July 1, 2017, to create a single indirect tax structure nationwide. GST has replaced indirect taxes such as Value Added Tax (VAT), Service Tax, and Central Excise Duty. GST is a destination-based tax with a multi-stage structure allowing input tax credits. This article will discuss the charges associated with GST return filing in India, GST return filing due date, late fees, and penalties for non-compliance with GST laws.

Key Takeaways

  • GST has replaced indirect taxes such as Value Added Tax (VAT), Service Tax, and Central Excise Duty in India.
  • There are different types of GST returns, including GSTR-1, GSTR-2A, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, and GSTR-9C.
  • The charges for GST return filing in India depend on the type of return, and late fees and penalties may apply if taxpayers fail to file their returns within the due date.
  • The due date for filing GST returns in India varies depending on the type of return being filed.
  • The charges and due dates mentioned in the article are subject to change, and taxpayers are advised to check the GST portal for updates.

Types of GST Returns

Before we discuss the charges associated with GST return filing in India, let us first understand the different types of GST returns.

1) GSTR-1: GSTR-1 is a monthly or quarterly return to be filed by registered taxpayers to provide details of their outward supplies of goods and services.

2) GSTR-2A: GSTR-2A is an auto-populated return generated for each recipient of supplies. It contains details of all inward supplies of goods and services made available to the recipient.

3) GSTR-3B: GSTR-3B is a monthly return to be filed by registered taxpayers to summarise their outward and inward supplies.

4) GSTR-4: GSTR-4 is a quarterly return filed by taxpayers who have opted for the Composition Scheme.

5) GSTR-5: GSTR-5 is a monthly return to be filed by non-resident taxpayers registered under GST.

6) GSTR-6: GSTR-6 is a monthly return that is to be filed by Input Service Distributors (ISD) to distribute input tax credits to its branches.

7) GSTR-7: GSTR-7 is a monthly return filed by taxpayers who must deduct TDS (Tax Deducted at Source) under GST.

8) GSTR-8: GSTR-8 is a monthly return filed by e-commerce operators who must collect TCS (Tax Collected at Source) under GST.

9) GSTR-9: GSTR-9 is an annual return to be filed by registered taxpayers to provide details of their annual income and tax paid.

10) GSTR-9C: GSTR-9C is a reconciliation statement to be filed with the GSTR-9 by taxpayers whose turnover exceeds Rs. 2 crores in a financial year.

Filing GST Returns in India

GST Return Filing Charges in India

GST return filing charges in India depend on the type of return. The charges are different for each type of return. The following table provides details of the charges for different types of returns:

Type of Return Charges
GSTR-1 Rs. 50 per day (maximum Rs. 5,000)
GSTR-3B Nil
GSTR-4 Rs. 50 per day (maximum Rs. 5,000)
GSTR-5 Rs. 50 per day (maximum Rs. 5,000)
GSTR-6 Nil
GSTR-7 Rs. 50 per day (maximum Rs. 5,000)
GSTR-8 Nil
GSTR-9 Rs. 200 per day (maximum 0.25% of turnover)
GSTR-9C Rs. 200 per day (maximum 0.25% of turnover)

It is important to note that the charges mentioned in the above table are subject to change and may vary from state to state. In addition to these charges, other charges may apply in certain cases. For instance, if taxpayers fail to file their GST returns within the due date, they will be liable to pay late fees and penalties.

GST Return Filing Due Date

The due date for filing GST returns in India varies depending on the type of return being filed. The following table provides details of the due dates for different types of returns:

Type of Return Due Date
GSTR-1 11th of the following month
GSTR-2A Auto-generated
GSTR-3B 20th of the following month
GSTR-4 18th of the month following the quarter
GSTR-5 20th of the following month
GSTR-6 13th of the following month
GSTR-7 10th of the following month
GSTR-8 10th of the following month
GSTR-9 31st December of the following financial year
GSTR-9C 31st December of the following financial year

It is important to note that the due date for filing GST returns is subject to change, and taxpayers are advised to check the GST portal for updates.

Late Fee and Penalty for Non-Compliance with GST Laws

If taxpayers fail to file their GST return within the due date, they will be liable to pay late fees and penalties. The late fees for different types of returns are as follows:

Type of Return Late Fee
GSTR-1 Rs. 50 per day (maximum Rs. 5,000)
GSTR-3B Rs. 20 per day (maximum Rs. 10,000)
GSTR-4 Rs. 10 per day (maximum Rs. 5,000)
GSTR-5 Rs. 50 per day (maximum Rs. 5,000)
GSTR-6 Nil
GSTR-7 Rs. 50 per day (maximum Rs. 5,000)
GSTR-8 Nil
GSTR-9 Rs. 200 per day (maximum 0.25% of turnover)
GSTR-9C Rs. 200 per day (maximum 0.25% of turnover)

In addition to late fees, penalties for non-compliance with GST laws may be levied. The penalty for non-filing GST returns is Rs. 100 per day per act (i.e., CGST, SGST, and IGST), subject to a maximum of Rs. 5,000. The penalty for supplying goods or services without issuing an invoice or a false invoice is 100% of the tax amount, subject to a minimum of Rs. 10,000. The penalty for availing or utilizing input tax credit without receiving goods or services is 100% of the tax amount.

Conclusion

In conclusion, GST return filing Online charges in India depend on the type of return filed. It is essential for taxpayers to understand the charges associated with GST return filing and the due dates for filing GST returns to avoid late fees and penalties. The government of India has introduced various measures to simplify the GST return filing process and to make it easier for taxpayers to comply with GST laws.

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