Question

If for August`18 the due date for filing GSTR-3B Return has been extended to 24th August`18. Then do we need to charge interest for 4 days late return filing, if we file on 24th, also please provide us the section / notification / circular (if any) for understanding the same. Does same principal apply for late fee also?

Answer

Interest shall be charged till the date it is offset in return i.e. till the date return is filed offsetting the same rather than the date on which payment is made because the liability remains outstanding till the time you offset it through E Cash ledger in return.

In your case if the return is filed on 20th then interest is charged upto 20th, but if return is filed on 24th then interest is charged upto 24th.

So far as late fee is concerned it is levied only after the due date of filing of return in case the return is not filed upto due date. In the present case the date is extended by Government upto 24th August, so there is no levy of late fee on filing of return upto 24th August. (Reply dt.05/10/2018)