Late Fees Erroneously Deposited Under Igst Head

As per section 47 of the CGST Act, 2017, any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.
In addition, the GST Council reduced the fees for filing GSTR-3B and GSTR-4 returns after their due dates to:
• Rs. 50 per day of delay in normal cases
• Rs. 20 per day of delay for taxpayers having nil tax liability for the month
For example, a Taxpayer has filed GSTR-3B for the month of December 2017 (due date 20th Jan 2018) on 23rd January 2018.

Amount of late fees to be paid:
Rs. 50 per day * 3 days = Rs. 150 (Rs. 75 CGST + Rs. 75 SGST)

If the above return was a return with ‘Zero’ tax liability then late fees will be:
Rs. 20 per day * 3 days = Rs. 60 (Rs. 30 CGST + Rs. 30 SGST)

There cannot be any levy of late fee on IGST.

However, just in case the late fee is deposited erroneously under the IGST head instead of CGST and SGST heads , an assessee can claim the refund of same by adopting the following procedure:-

1) Deposit the late fees under the correct heads (CGST & SGST).

2) Apply for refund of incorrect late fees deposited in the form GST RFD – 01 through the GST Portal.

3) Find your Ward and the respective Centralised Jurisdiction Office of the Ward.

4) Submit the request file at the said Centralised Jurisdiction Office containing the following documents:-

a) Copy of challan through which late fees was deposited under the incorrect head (IGST).
b) Copy of challan through which late fees is deposited under the correct heads (CGST & SGST).
c) Copy of form GST RFD-01 in which the refund was applied for.
d) Receipt of ARN generated for the above said refund application form.
e) Copy of returns filed for the period for which refund is being claimed.

5) The refund shall be allowed after completion of the departmental procedures on the submission of Refund Application File.

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