{"id":2921,"date":"2019-12-03T11:19:07","date_gmt":"2019-12-03T05:49:07","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2921"},"modified":"2019-12-03T11:19:07","modified_gmt":"2019-12-03T05:49:07","slug":"interest-and-late-fees-levied-under-gst","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/interest-and-late-fees-levied-under-gst\/","title":{"rendered":"What Are The Interest And Late Fees Levied Under GST?"},"content":{"rendered":"<p>Every registered person is required to furnish prescribed details and returns within the due date, failure to do so may attract a late fee and interest. In this article, we shall discuss such applicable late fees and interest as follows.<\/p>\n<p><a href=\"https:\/\/aktassociates.com\/gst-notices\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2928\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Interest-and-Late-fees-levied.png\" alt=\"Interest and Late fees levied\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Interest-and-Late-fees-levied.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Interest-and-Late-fees-levied-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Interest-and-Late-fees-levied-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h3><b>Contents of the article<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The interest levied under GST<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">When Interest is payable<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rate of Interest levied<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">How Interest shall be computed<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Late fees levied under GST<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">For non-filing of returns except Annual return<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">For Annual returns<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><b>When Interest is payable?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Under the GST regime, the Taxpayer is liable to pay interest under the following Circumstances<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Delay in making payment of GST, in full or in part within the stipulated period<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Inappropriate or Excess claim of Input Tax Credit<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Inappropriate or Excess reduction in output tax liability<\/span><\/li>\n<\/ul>\n<p><b>Rate of Interest<\/b><\/p>\n<p><span style=\"font-weight: 400;\">On the recommendation of the GST Council, the Government shall notify the rate of interest to be levied.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Rate of Interest as notified by the government shall be as follows<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the case of belated payment of GST (i.e., late payment of tax)- the government has notified the rate of interest as 18% per annum.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the case of Undue or Excess claim of<a href=\"https:\/\/aktassociates.com\/blog\/input-tax-credit-itc\/\"> Input Tax Credit<\/a>&#8211; the government has notified the rate of interest as 24% per annum.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In the case of Undue or Excess reduction in output tax liability- the government has notified the rate of interest as 24% per annum.<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>Particulars<\/b><\/td>\n<td><b>Rate of Interest<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Late payment of GST i.e., GST paid after Due date<\/span><\/td>\n<td><span style=\"font-weight: 400;\">18% per annum<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">The undue or excess claim of ITC<\/span><\/td>\n<td><span style=\"font-weight: 400;\">24% per annum<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Undue or excess reduction in output tax liability<\/span><\/td>\n<td><span style=\"font-weight: 400;\">24% per annum<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>How Interest shall be Computed?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Interest shall be computed from the day following the due date on which the tax has to be paid to the date of the actual payment of tax.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As per the amended section 50 of the GST Act, Interest has to be paid only on the portion amount of the tax which is paid using cash or via electronic cash ledger.<\/span><\/p>\n<p><b>Late fees levied under GST<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Every person registered under GST is required to <a href=\"https:\/\/aktassociates.com\/blog\/gst-return-filing\/\">file GST Returns<\/a> within the due date specified thereon. In case of failure to do so, a late fee shall be charged on such taxpayers (including the taxpayers filing a nil rate of GST) based upon the no of days delayed beyond the due date.<\/span><\/p>\n<p><b>Late fees for non-filing of GST returns except Annual Return<\/b><\/p>\n<p><span style=\"font-weight: 400;\">As per the provisions of GST law, in case any registered person had failed to furnish the details of <\/span><span style=\"font-weight: 400;\">outward or inward supplies as required under\u00a0<\/span><span style=\"font-weight: 400;\">Section37<\/span><span style=\"font-weight: 400;\">\u00a0or\u00a0<\/span><span style=\"font-weight: 400;\">Section 38<\/span><span style=\"font-weight: 400;\">\u00a0or returns as required under\u00a0<\/span><span style=\"font-weight: 400;\">Section 39<\/span><span style=\"font-weight: 400;\">\u00a0or\u00a0<\/span><span style=\"font-weight: 400;\">Section 45<\/span><span style=\"font-weight: 400;\">\u00a0by the due date, <\/span><span style=\"font-weight: 400;\">then such registered person is liable to pay a late fee of Rs.100\/-for CGST and Rs.100\/- for SGST\/UTGST for every day during which such failure continues subject to a maximum amount of Rs.5,000\/- under each act<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, as per the notification, the aforesaid late fee has been reduced to Rs.25\/- for CGST and Rs.25\/- for SGST. And for the businesses filing returns having nil or zero tax liability, the late fee levied shall be Rs.10\/- for CGST and Rs.10\/- for SGST.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Particulars<\/b><\/td>\n<td><b>Revised Late fee for each day of delay<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Under the CGST act<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rs.100\/-<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Under the SGST act<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rs.100\/-<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Total late fees payable<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Rs.200\/-<\/span><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">The maximum late fee that can be charged by the GST department is Rs.5,000\/- under each act.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Late fees for non-filing of Annual Return<\/b><\/p>\n<p><span style=\"font-weight: 400;\">As per the provisions of GST law, in case any registered person had failed to furnish the annual return <\/span><span style=\"font-weight: 400;\">by the due date, then such registered person is liable to pay a late fee of Rs.100\/- for CGST and Rs.100\/- for SGST\/UTGST for every day during which such failure continues subject to a maximum of an amount computed at 0.25% of the turnover for the financial year.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Every registered person is required to furnish prescribed details and returns within the due date, failure to do so may &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"What Are The Interest And Late Fees Levied Under GST?\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/interest-and-late-fees-levied-under-gst\/#more-2921\">Read more<span class=\"screen-reader-text\">What Are The Interest And Late Fees Levied Under GST?<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2929,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What are the Interest and Late fees levied under GST? 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