Penalty for Late Filing of GST Return

GST return filing is mandatory for all persons having GST registration irrespective of turnover or profit. Hence, taxpayers even with no business activity or turnover in a month but registered with GST should file GST returns. Regular taxpayers shall file monthly GST returns and dealers registered under Composition Scheme shall file quarterly GST returns. However, any non-resident taxable persons shall file one return every month. In this article, we look at the penalty for late filing of GST return.

Types of GSTR Forms & its Due Dates

There are different types of GSTR Forms, such as GSTR-1 and GSTR-3B, and each has specific purposes and date of filing. The following table lists all the GSTR forms, descriptions, due dates, and applicability,

GSTR Form	Description	Due Date	Applicability
GSTR-1	Outward supplies of goods & services	Monthly, 11th of next month (Turnover > Rs. 5 Crore or not opted into QRMP scheme) Quarterly, 13th of month following quarter (Opted into QRMP scheme)	All registered taxpayers (except composition)
GSTR-3B	Monthly self-declaration of outward supplies, ITC claimed, tax liability & taxes paid	Monthly, 20th of next month (Turnover > Rs. 5 Crore or opted out of QRMP) Quarterly, 22nd/24th of the month following quarter (Opted into QRMP scheme, based on state category)	All registered taxpayers
GSTR-4	Annual return for composition taxpayers	30th April of the following year	Composition taxpayers (turnover up to Rs. 1.5 crore for goods, Rs. 50 lakh for services)
GSTR-5	Monthly return for non-resident foreign taxpayers	20th of each month	Non-resident foreign taxpayers registered under GST
GSTR-5A	Summary return for outward supplies and tax by OIDAR providers	20th of every month	OIDAR service providers
GSTR-6	Monthly Return for Input Service Distributors (ISD)	13th of every month	Input Service Distributors
GSTR-7	Monthly return for TDS (Tax Deducted at Source) deductors	10th of every month	Persons required to deduct TDS under GST
GSTR-8	Monthly return for e-commerce operators collecting TCS (Tax Collected at Source)	10th of every month	E-commerce operators registered under GST
GSTR-9	Annual return for all registered taxpayers (except exceptions)	31st December of following year	All registered taxpayers (except composition, casual taxable, ISD, non-resident taxable, TDS payers)
GSTR-9C	Annual self-certified reconciliation statement (turnover > Rs. 5 Crore)	Same as GSTR-9 (31st December of following year)	Taxpayers with turnover exceeding Rs. 5 Crore
GSTR-10	Final return for cancelled or surrendered registration	Within 3 months of cancellation/order	Taxpayers whose registration is cancelled/surrendered
GSTR-11	Refund claim return for UIN holders (foreign diplomatic missions/embassies)	Not specified	UIN holders seeking GST refund

GSTR Filing - Late Fees & Penalty

Below, we have given the penalties and late fees for GSTR if you have not filed the GST returns within the due date,

GSTR-1 Late Fe

The current GSTR-1 late fee is ?50 per day for regular taxpayers under the QRMP Scheme. For the nil returns, it is ?20 per day after the due date.

GSTR-3B Late Fee

The Late Fee for Normal GSTR 3B Returns is ?50 per day, while the late fee for Nil Returns is ?20 Per day.

GSTR-4 Late Fee

If you didn't file GSTR-4 within the due date, the late fee will be ?200 per day. You will be charged ?5000 at maximum. For failing to file Nil returns, you will be liable to pay ?500 at maximum.

GSTR-5 Late Fee

The GSTR-5 late fee is ?50 per day, except for nil returns, which incur a penalty of ?20 per day. After the due date, the late fee for filing GSTR-5 is calculated by multiplying the number of days late by the daily late fee, with a maximum penalty capped at a specific amount.

GSTR-5A Late Fee

For GSTR-5A late filing, the penalty is ?200 per day for returns with taxable supplies and ?100 per day for nil returns (no taxable supplies)

GSTR-6 Late Fee

The GSTR-6 late fee is ?50 each day if you didn't file the GSTR on the due date, while there is no reduction fee for filing Nil returns.

GSTR-7 Late Fee

Filing GSTR-7 late incurs a daily penalty of ?100 each for Central (CGST) and State (SGST) Goods and Services Tax, totaling R?200 per day, capped at a maximum of ?5,000 each for CGST and SGST. Additionally, interest at 18% per annum is levied on the TDS amount from the due date till payment.

GSTR-8 Late Fee

GSTR-7 late fee incurs a penalty of ?100 per day under CGST and SGST, totalling ?200 per day.

GSTR-9 Late Fee

GSTR-9 late fee is ?200 per day, with ?100 each levied under CGST and SGST.

GSTR-9C Late Fee

If the taxpayer fails to file GSTR 9C by the due date, then the GSTR 9C late fee of ?200 per day (?100 per day for CGST and SGST each) will be levied, up to a maximum of 0.5% of the taxpayer's total turnover in the financial year.

GSTR-10 Late Fee

A late filing fee is levied for GSTR-10 returns filed after the due date. The penalty is ?100 per day of delay or a maximum of 0.25% of the turnover, whichever is higher.

GSTR-11 Late Fee

Failing to file GSTR-11 on time results in a daily penalty of ?200 (Rs. 100 SGST & Rs. 100 CGST) along with an annual interest rate of 11% charged on any outstanding tax owed. Note: The GSTR return filing late fee is subject to change. Contact the IndiaFilings team to learn the exact late fee and file your GSTR returns before the due date with expert assistance.

Interest Rate on GSTR

Interest has to be paid by GST-registered members if they fall under below category:

Delayed GST payment i.e. paying GST after the due date
Claiming excess Input Tax Credit
Reducing excess Output Tax Liability

GST has to be paid at the time of filing GSTR-3B every month and GSTR-4 in every quarter. The interest amount is separately charged for the defaults and GST is not payable on the interest amount. The Interest rates are as follows:

18% if the tax paid after due date
28% if excess ITC Claimed or excess reduction in Output Tax

If GST return for a month is not filed, then the GST return for the next month cannot be filed by the taxpayer. Further, if a taxpayer fails to file GSTR-1 return on the 10th, then the taxpayer would not be able to file GSTR-2 return on the 15th. Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty.