Non filling of GST return

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A client has not filed their GST returns for rental income since January 2024. This guide outlines the potential penalties, including late fees of ₹100 per day per act (CGST & SGST), capped at ₹5,000 or 0.25% of turnover for annual returns. Additionally, a penalty of 10% of tax due or ₹10,000 (whichever is higher) applies, along with 18% interest on the outstanding tax amount.

varinder kumar

varinder kumar (Querist)
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07 May 2025 Dear members please suggest
One of my client didn't file GST return (of rental income) from Jan 2024 to till date & rental income is around 200000rs . Please tell what will be fines & penalties ???
Regards
Varinder Kumar Dhiman

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 May 2025 Late Fees: ₹100 per day per act (CGST and SGST), totaling ₹200 per day, with a maximum penalty of ₹5,000. However, for annual returns, the maximum penalty is 0.25% of the turnover in the state.
Penalty for Non-Filing: 10% of the tax due or ₹10,000, whichever is higher.
Interest on Late Payment: 18% interest on the tax due, calculated from the first day the tax was due.

Total estimated penalty would be around ₹36,480

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 September 2025 Good luck.....

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