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更新日期：2018-09-22
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a. Calculation of period of delay
The period of the delay starts from the next day of the last date of filing of the return and ends on the day on which the return is finally filed, both the days counted.
Suppose the due date for filing of GSTR 3B for the month of March is 20th April.
The return is finally filed on 28th of April.
The period of delay here is 8 days.
b. Calculation of interest
18% P.a.
The rate is to be applied to the final payable amount i.e. the payable amount you ultimately arrive at after giving the effect of input tax credit.
Let us understand it with an example.
Suppose my final output liability after adjusting the Input Credit comes as follows.
IGST: Rs. 0/-
CGST: Rs. 25,000/-
SGST: Rs. 60,000/-
The interest shall be calculated as follows.
Final liability * Interest rate * (Period of delay/365)
Therefore,
IGST Interest = Rs. 0/- *18% * (8/365) = Rs. 0/-
CGST Interest = Rs. 25,000/- *18%*(8/365) = Rs. 98.63/-
SGST Interest = Rs. 60,000/- *18% *(8/365) = Rs. 236.71/-
c. Calculation of Late fees
The late fees is Rs. 25/- per day each under CGST and SGST i.e total Rs. 50/- for Normal Return and Rs. 10/- per day each under CGST and SGST i.e. Rs. 20/- for ‘Nil Return’
The only tricky thing here is understanding the ‘Nil Return’ in the context of late fees. The term’Nil Return’ is normally used where there is no data to be submitted and the whole return is simply a blank. However in context of calculation of late fees for the purpose of filing GSTR 3B ‘Nil Return’ shall mean the return where there is no output liability i.e. even if I have affected purchase but if I have not made any sales my return shall still be considered as ‘Nil Return’ and accordingly the fees shall be charged at reduced rate.
The Late fees in above context will come as follows
For Normal Return.
Late fees under CGST: Rs. 25/- * 8 = Rs. 200/-
Late fees under SGST: Rs. 25/- * 8 = Rs. 200/-
For Nil Return
Late fees under CGST: Rs. 10/- * 8 = Rs. 80/-
Late fees under SGST: Rs. 10/- * 8 = Rs. 80/-
I shall hope this will be helpful to you.
The calculations are based on the rules effective on the date of writing this i.e. 08–04–2018.