Consequence of non-filing/ late filing of Form GSTR-1 and Form GSTR-3B

Consequence of non-filing/ late filing of Form GSTR-1 and Form GSTR-3B

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A consequence of non-filing/ late filing of Form GSTR-1 and Form GSTR-3B

Two GST returns, namely Form GSTR-1 and Form GSTR-3B, places a vital role in the life of a normal registered person under GST.

Form GSTR-1 covers details of outward supplies of goods or services. Whereas, Form GSTR-3B is a self-declaration statement. Notably, Form GSTR-1, as well as Form GSTR-3B, can be filed on a monthly or quarterly basis.

The present article briefly covers the basic understanding of Form GSTR-1 as well as Form GSTR-3B and applicable due dates thereon; the consequence of late filing of Form GSTR-1 and Form GSTR-3B and the consequence of non-filing of Form GSTR-1 and Form GSTR-3B.

Basic understanding of Form GSTR-1 and applicable due dates thereon –

According to provisions of section 37(1) of the Central Goods and Services Tax Act, 2017 read with rule 59(1) of the Central Goods and Services Tax Rules, 2017, every normal registered person under GST is required to furnish the return in Form GSTR-1 on monthly or quarterly basis.

Form GSTR-1 broadly summarizes details of outward supplies of goods or services like taxable outward supplies made to registered persons; taxable outward inter-state supplies made to unregistered persons; zero-rated and deemed exports; etc.

The applicable due dates for furnishing return in Form GSTR-1 on a monthly or quarterly basis is tabulated hereunder –

Period Applicability Due date
Filing of Form GSTR-1 on a ‘Monthly’ basis
  • The normal registered person having turnover above INR 5 Crores; or
  • The normal registered person who has not opted under Quarterly Return Monthly Payment Scheme
11th of the succeeding month
Filing of Form GSTR-1 on a ‘Quarterly’ basis
  • The normal registered person who has opted under Quarterly Return Monthly Payment Scheme
13th of the month succeeding the end of the respective quarter

Basic understanding of Form GSTR-3B and applicable due dates thereon –

According to provisions of section 39(1) of the Central Goods and Services Tax Act, 2017 read with rule 61 of the Central Goods and Services Tax Rules, 201, every normal registered person under GST is required to furnish a return in Form GSTR-3B on monthly or quarterly basis.

Form GSTR-3B is a self-declaration return that covers details like outward and inward supplies liable to reverse charge; details of inward supplies made to unregistered persons or composition taxable person or UIN holders; details of eligible ITC; the value of exempt/ nil-rated/ non-GST inward supplies; details of payment tax; etc.

The applicable due dates for furnishing return in Form GSTR-3B on a monthly or quarterly basis is tabulated hereunder –

Period Applicability Due date
Filing of Form GSTR-3B on a ‘Monthly’ basis

·     The normal registered person having turnover above INR 5 Crores; or

·     The normal registered person who has not opted under Quarterly Return Monthly Payment Scheme

20th of the succeeding month
Filing of Form GSTR-1 on a ‘Quarterly’ basis ·     The normal registered person who has opted under Quarterly Return Monthly Payment Scheme 22nd / 24th of the month succeeding the end of the respective quarter

The consequence of the late filing of Form GSTR-3B and Form GSTR-1 –

The normal registered person is required to pay late fees in case of late filing of returns in Form GSTR-3B and Form GSTR-1. Late fees payable per return, applicable to both Form GSTR-3B and Form GSTR-1, are tabulated hereunder –

Late fees in case of NIL return Late fees in any other case
Late fees per day Maximum late fees Late fees per day Maximum late fees

INR 20

[INR 10 CGST + INR 10 SGST]

INR 500

[INR 250 CGST + INR 250 SGST]

INR 50

[INR 25 CGST + INR 25 SGST]
Annual turnover in the previous financial year Amount of maximum late fees payable
Up to INR 1.50 Crores INR 2,000 [INR 1,000 CGST + INR 1,000 SGST]
INR 1.50 Crores to INR 5 Crores INR 5,000 [INR 2,500 CGST + INR 2,500 SGST]
Above INR 5 Crores INR 10,000 [INR 5,000 CGST + INR 5,000 SGST]

The consequence of non-filing of Form GSTR-3B and/ or Form GSTR-1 –

Other than late fees payable (as explained above), additionally, in the case of non-filing of Form GSTR-3B and/ or Form GSTR-1, the registered person will have to face more stringent repercussions. Filing of both Form GSTR-3B and Form GSTR-1 is inter-linked. In case the registered person fails to furnish one of the returns, he will not able to furnish another return.

Notably, non-filing of Form GSTR-3B and Form GSTR-1 will result in the following –

  1. In case the return in Form GSTR-3B for the preceding month is not furnished – Here, the registered person will not be allowed to furnish the return in Form GSTR-1;
  2. In case the return in Form GSTR-3B for the preceding tax period is not furnished – Here, the registered person will not be allowed to furnish the return in Form GSTR-1 or furnish details via Invoice Furnishing Facility (IFF).

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CA Poonam Gandhi is a Chartered Accountant and a Lawyer. With a wide practice experience and deep understanding of different laws and taxes, she has been an independent professional writer in the field of taxation, finance and laws.