Govt Clarifies Issues on Late fee amount shown in GSTR 3B of September, 2017

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The Central Government clarified that the late fee amount shown in their GSTR 3B return is n account of late filing of August returns.
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A statement appeared in the Official website of the Goods and Services Tax (GST) stated that “Some taxpayers are reported that there is late fee amount shown in their GSTR 3B return, for the month of September, 2017, even though the last date of filing GSTR 3B return for the month of September, 2017, is 20th October, 2017. This is not for any delay on filing of GSTR 3B for September, 2017 (as last date of filing GSTR 3B is 20th October). It is on account of late filing of return for previous period, i.e. August, 2017.
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The system does entry into ledgers from GSTR 3B return on the date on which return is submitted (entries get frozen). The late fee for the difference of date of submission and prescribed due date of filing, till the date of submission is applied in that month itself. In case the return is filed later than the date of submission, then the differential late fee for the gap between date of filing and last date of filing return or date of submission (whichever is later), is added in the next month’s return.
The delay between date of submission (D1) and date of filing (D2) [ie 8th to 23rd September for five days] amounting to Rs. 1000.00 (5*100*2), is to be paid by the taxpayer in the month of October, while filing GSTR 3B return for the month of September. The same is now being added in the return and shown to the taxpayer.