Interest and penalty for GST late filing

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.