TaxTMI 
TaxTMI 
Gst 3b filed on due date but still late fee message showing
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....st 3b filed on due date but still late fee message showing<br> Query (Issue) Started By: - Shan S Dated:- 20-12-2025 Last Reply Date:- 22-12-2025 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>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 ....
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....enlighten why this is coming? 20th is the due date for monthly return no? what should i do? Reply By Ryan Vaz: The Reply: 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 ? fili....
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....ng) 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. Reply By KALLESHAMURTHY MURTHY K.N.: The Reply: Sir, T....
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....he 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. Reply By KAS....
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....TURI SETHI: The Reply: 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. Reply By Shan S: The Reply: but today is 20th dec no, filed on due date, so why the late fee is triggered? it should be beyond 20th no? Reply By KASTURI SETHI: The Reply: There might b....
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....e 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 th....
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....e concerned Officer of Common Portal System and error was rectified. Reply By KALLESHAMURTHY MURTHY K.N.: The Reply: 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. Reply By Ryan Vaz: The Reply: Critical system rule (very important) The GS....
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....T 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:....
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.... 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. Reply By KASTURI SETHI: The Reply: The querist is well conversant with the....
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.... 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).<br> Discussion Forum - Knowledge Sharing ....