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.

Varun Dhiman

Varun Dhiman

(Querist)

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)

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)

28 September 2025 Good luck.....

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