Gst 3b filed on due date but still late fee message showing

[Shan S]

on 20th dec 3b was filed and payment made 4 days prior to filing. 

But while filing, there is a gap between submission and filing, late fees will be applicable in next return. Can you someone enlighten why this is coming?

20th is the due date for monthly return no? what should i do? 

[Ryan Vaz]

Applicable Law / Notifications

• Section 39, CGST Act, 2017 – Due date for furnishing return

• Rule 61, CGST Rules, 2017 – Form and manner of GSTR-3B

• Section 47, CGST Act, 2017 – Late fee for delayed filing

• GST Portal system design (submission ? filing)

---

Short Practical Answer

Yes, 20th is the due date for monthly GSTR-3B (unless extended).

However, GST law treats the return as filed only when you click “FILE” with EVC/DSC.

If there is a delay (even minutes) between submission and final filing beyond 20th, late fee becomes applicable and appears in the next return’s late fee ledger.

[KALLESHAMURTHY MURTHY K.N.]

Sir,

The issue is the late filing of Returns. As per the GST Law,  late filing of returns attracts a late fee. If there is a late payment, it attracts interest, subject to other conditions in addition to the late fee. Therefore, earlier payment of tax is not the criterion for the late fee payable for late filing of Returns beyond due dates. In such a scenario, the late fee is payable.

[KASTURI SETHI]

Dear Querist,

You cannot get the benefit of date of submission. You may have submitted the return before 12.00 hrs. but filed after 12.00 a.m. Thus late fee has to deposited. 

[Shan S]

but today is 20th dec no, filed on due date, so why the late fee is triggered?

it should be beyond 20th no?

[KASTURI SETHI]

There might be snag/glitch in the functioning of software of Common Portal System.

In case you are 100 % sure that you have filed the return in time, you can lodge complaint with Grievance Redressal Cell of Common Portal System. The concerned officer would re-open the freezed return and rectify the error.

One of my clients faced such problem (issue was different). The  Freezed return was re-opened by the concerned Officer of Common Portal System and error was rectified. 

[KALLESHAMURTHY MURTHY K.N.]

Sir, 

I agree to the views of Sri Kasturi Sethi Ji. 

There may be an error occurred even if the returns are filed within the due date. It can be verified with the concerned LGSTO office.

[Ryan Vaz]

Critical system rule (very important)

The GST portal treats the due date as ending at 11:59:59 PM on 19th December, not the full calendar day of the 20th.

In practical terms:

• Filing on 20th December at any time (even 12:01 AM) is treated as “after due date”

• Late fee is automatically triggered by the system

This is a system design issue, not a legal interpretation issue.

---

Why this happens

• The GST system computes delay as:
  Date of filing - Due date

• The due date is internally considered as start of 20th (00:00 hrs), not the end of 20th

• Therefore:

  • Filed on 19th ? No late fee

  • Filed on 20th ? System counts 1 day delay

This behaviour is well-known and consistently observed on the Goods and Services Tax Network portal.

[KASTURI SETHI]

The querist is well conversant with the method of calculation of timing. Only remedy is to lodge complaint with Grievance Redressal Cell. Therefore, he can also seek the help of jurisdictional GST Range Officer or   A.C./D.C., (In-charge CGST Division).

AI Summary

GSTR-3B filing requires 'FILE' with EVC/DSC; mere submission or tax payment won't prevent Section 47 late fees GSTR-3B is treated as furnished only upon completion of 'FILE' with EVC/DSC under section 39 of the CGST Act read with rule 61; mere 'submission' or prior tax payment does not constitute filing and does not avert late fee exposure. Late fee under section 47 is triggered where the portal records filing after the statutory due date, including where a time gap between submission and filing causes the final filing timestamp to fall beyond the cut-off. Where late fee is displayed despite filing within the due date, the prescribed course is to raise a grievance on the common portal and seek verification/rectification through the jurisdictional GST office, so the system-applied late fee can be corrected if erroneously levied.