Non filling of GST return

This query is : Resolved

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