What is GSTR-3B and when is it due?

GSTR-3B is a monthly self-declared summary GST return. For regular taxpayers, it is due by the 20th of the following month. Late filing attracts ₹50/day late fee (₹25 CGST + ₹25 SGST), capped at ₹5,000.

How do I reply to a DRC-01 GST notice?

DRC-01 is a show-cause notice for tax demand. Log in to GST portal, go to Services > User Services > View Additional Notices, select the notice and file a reply within 30 days — either agreeing and paying, or disputing with supporting documents.

What is the late fee for filing GSTR-1 late?

Late fee for GSTR-1 is ₹50/day (₹25 CGST + ₹25 SGST). For nil returns it is ₹20/day. Maximum cap is ₹10,000 per return. GSTR-1 is due by the 11th of each month for monthly filers.

Can I claim ITC on hotel and restaurant bills?

ITC on restaurant food and beverages is blocked under Section 17(5) CGST Act — not claimable. However, ITC on hotel accommodation is allowed if used for business purposes and the hotel provides a GST invoice with your GSTIN.

What is the GST registration threshold in India?

GST registration is mandatory if annual aggregate turnover exceeds ₹40 lakhs for goods (₹20 lakhs for special category states) or ₹20 lakhs for services (₹10 lakhs for special category states). E-commerce sellers must register regardless of turnover.

GST Late Fee Waiver and Amnesty Scheme 2024-25: How to Benefit

sai krishna
Jun 7
2 min read

The GST Council has periodically announced amnesty schemes to help taxpayers clear outstanding late fees and penalties from earlier years. The most recent amnesty provisions under Section 128A (introduced by Finance Act 2024) are a significant relief for businesses with pending dues.

Section 128A — Waiver of Interest and Penalty (Finance Act 2024)

Section 128A provides for waiver of interest and penalty for demand notices issued under Section 73 (non-fraud cases) for tax periods FY 2017-18 to FY 2019-20.

Eligibility Conditions: - Notice must have been issued under Section 73 only (not Section 74) - Taxpayer must pay the full tax demanded - Payment must be made by 31st March 2025 (extended deadlines may apply — check latest notifications) - No waiver if the case involves fraud, suppression, or misstatement

What Is Waived: Full interest under Section 50 AND full penalty under Section 73(9)

Late Fee Waiver Under GSTR-3B Filing

For regular GSTR-3B late fees: - Maximum late fee: ₹500 per return (for nil-returns: ₹250 CGST + ₹250 SGST) - For returns with tax liability: Late fee capped at ₹5,000 per return - Various Council decisions have reduced late fees for specific periods

GSTR-9 Late Fee Waiver Schemes

The Council has waived late fees for GSTR-9 annual returns for FY 2017-18 to FY 2021-22 if filed within specified windows. Check the latest CBIC notifications for current status.

How Late Fee Is Calculated

Late fee under Section 47: ₹100 per day per Act (CGST + SGST = ₹200 per day) Maximum: 0.25% of turnover in the state for annual returns For monthly GSTR-3B: No specific maximum by law (Council decisions reduce this)

Action Steps to Clear Outstanding Late Fees

Step 1: Log in to GST portal → Services → Returns → Returns Dashboard Step 2: Identify pending returns with late fees Step 3: Calculate late fee liability Step 4: Pay via Electronic Cash Ledger (late fees cannot be paid from ITC) Step 5: File the pending return

If Amnesty Period Has Expired

If you missed an amnesty window, the full late fee applies. However, you can always represent your case before the jurisdictional officer citing genuine hardship. Some officers exercise discretionary waiver powers under Section 128 in compelling cases.

Disclaimer: Late fee notifications change frequently. Always verify current deadlines from CBIC website or consult your CA.