interest on late filing of TDS comes in any regime of GST(reverse charge) ?

[Guest]

interest on late filing of TDS comes in any regime of GST(reverse charge) ?

[Rajagopalan Ranganathan]

Sir,

Your query is not clear. As far as GST Act is concerned TDS provision (Section 51) is not yet brought into force. Please elaborate your query.

[DR.MARIAPPAN GOVINDARAJAN]

Only late fee will be levied if the return is filed belatedly. As told by Shri Ranganathan your query is not clear.

AI Summary

TDS under GST: interest on late TDS filing is not indicated; late fee may be imposed instead. The query asks if interest applies for late TDS filing under GST, including reverse charge. Respondents note the GST TDS mechanism has not been brought into force and indicate that belated return filing attracts a late fee rather than interest, while also observing the original question was unclear.