28 Dec 2019Posted By: Mudit Handa

Taxpayer Shall Pay Penalty on Late Filing of GSTR-1

The GST regime has made business all the more hassle-free and more compliant than ever before. Over the past few months, the GST authority has sought for the consolidation of the GST framework and strengthening of the compliance mechanism. Certain rules have been reframed as to make them less rigid and more tax-friendly. The GST council has devised a number of measures to improve the GST compliance. Recently, a relaxation was given to the taxpayers having GST registration in the form of a waiver of late fee in respect of non-filing of GSTR-1, for the period between July 2017 to November 2019

In this regard, the CBIC has now notified that the late fee waiver shall be now rolled back. With respect to the non-filing of GSTR-1, after 10th January 2020, a penalty of â‚¹50 per day shall be now levied as per already existing provisions. 


1. Whether the late fee on non-filing GSTR-1 was waived off?

Yes. Recently, the Central Board of Indirect Taxes and Customs had notified that the late fee for non-filing of GSTR-1, for the period between July 2017 to November 2019 shall be waived off. This was introduced as a one-time measure to help the taxpayers having GST registration, to clear the backlog of all GSTR-1 returns, which they hadn't filed since July 2017. 


2. Why has the late fee been levied on non-filing GSTR-1?

In order to ensure quick compliance by the taxpayers, CBIC has now notified that the late fee with respect to the non-filing of GSTR-1, after 10th January 2020,  shall be now levied @ â‚¹50 per day as per the previously existing norms. Here is the CBIC tweet in this regard:-


3. How much is the maximum penalty for non-filing GSTR-1?

The maximum penalty for non-filing of GSTR-1 shall be â‚¹10,000/- per statement.

Hence, the taxpayers are now required to clear all the backlog with respect to the GSTR-1 latest by 10th January 2020.

smiley Wishing all the taxpayers a Happy & Tax-friendly New Year 2020!


In case you require any sort of assistance regarding the entire procedure of GST return filing, please feel free to contact our business advisors at 8881-069-069.

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