Interest and penalty for GST late filing

How much is late fee or penalty for non filing GSTR-1 ?

How much is late fee or penalty for non filing or late filing of GSTR-3B ?

When is GSTR-9 and 9C mandatory ?
Replies (1)
  • Late Fees: ₹50/day (normal) or ₹20/day (nil) for GSTR-1 and GSTR-3B, subject to turnover-based caps. Interest of 18% p.a. applies to delayed GSTR-3B tax payments.

  • Annual Returns: GSTR-9 is mandatory if turnover > ₹2 Cr; GSTR-9C is mandatory if turnover > ₹5 Cr. Both are due by 31st December following the end of the financial year.

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