Late filing of GST returns

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For late filing of GST returns, late fee and interest is applicable.

Late Fee

There is a late fee for late filing of GST Returns. These fees are waived from time to time but a general fee structure is given here for reference.

ReturnCGST Late Fee/daySGST Late fee/day
Late fees for GSTR-3B25 (max limit 5000)25 (max limit 5000)
Late fees for GSTR-3B (nil return)1010
Late fees for GSTR-1100*100*
Late Fees for GSTR-9/9A/9C100 (max limit 0.25% of turnover)100 (max limit 0.25% of turnover)

๐Ÿ“ Note: A return in which there is no sales but has purchases is also considered as NIL return.

Last Date for Filing GSTR 9/9C

  1. 2017-18: 3 Feb 2020 (Tamilnadu)
  2. 2018-19: 31 Dec 2020 (All India)

Interest for late filing of returns

In case of late payment of tax, interest has to be paid at 18% on Net Cash Liability as per section 50 of CGST Act 2017 (as amended) w.e.f. 01/07/2017.

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