Offences and Penalties for late GST Return Filing!

By Online Legal India Published On 05 Jan 2021 Updated On 12 Feb 2025 Category GST

When registering a business or a company, GST registration is mandatory to adhere to the tax framework established by the government. A document including details of all sales/income/expenses or purchases required to be filed by a GST-registered taxpayer is known as a GST Return. You need to know that GST late fees and interest are financial penalties. Failing to do GST Return Filing within the particular due date will lead to paying a late fee on a per-day basis.

The GST returns include Sales, Purchases, Output GST (on sales), and Input Tax Credit (GST paid on purchases). This written piece will guide you through the Late GST Return Filing and its offenses, penalties, etc.

Late GST Return filing – Offenses and Penalties

Offenses under GST

Breaching a law or a rule that is illegal refers to an offense. An Offense comes under the GST and is a breach of the provisions of the GST Act and Rules. There are 21 offenses in total under GST. Here are the offenses

Wrong and Fake Invoices

When a taxable person doesn’t have an invoice or issues a false invoice to supply Goods and Services.
The person issuing any bill or invoice without a supply of Goods and Services breaching the GST provisions.
When the person issues invoices by using the identification number of another legitimate taxable person.

Fraud

When the person files fake returns or fakes financial records/documents to evade tax.
The taxable person gives false information or does not provide information during the proceedings.

Tax Evasion

The taxable person collecting GST but does not send it to the government authorities within 3 months.
When a taxable person collects any GST in contravention of provisions, he still has to deposit it to the government within 3 months.
When a taxable person obtains a refund of any CGST/SGST by fraud.
When a taxable person utilizes input tax credit without the real receipt of Goods and Services.
The taxable person intentionally hides his sales to evade tax.

Supply or Transport of goods

When any individual transports or supplies goods without proper documents.
When any individual supplies or transports goods that they know will get confiscated.
When any individual destroys or tampers goods that have been seized

Others

When an individual has not registered under GST as he is required to by law.
When an individual deducts less TDS or does not deduct where it is applicable.
When an individual collects less TCS or does not collect the amount where it is applicable.
When an individual is an Input Service Distributor and distributes or takes input tax credit by breaching the rules.
When an individual does not maintain all the books that he is required to maintain by law.

Taxpayer due dates under GST

The due dates depend on the return forms and the type of taxpayer:

Return Form under GST	Due Date
GSTR-1 (monthly)	11th of the next month
GSTR-1 (quarterly)	13th of the month succeeding the quarter
GSTR-3B (monthly)	20th of the next month
GSTR-3B (quarterly)	22nd or 24th of the month succeeding the quarter
CMP-08 (quarterly)	18th of the month succeeding the quarter
GSTR-4 (annual)	30th of June succeeding the financial year
GSTR-5 (monthly)	13th of the next month
GSTR-5A (monthly)	20th of the next month
GSTR-6 (monthly)	13th of the next month
GSTR-7 (monthly)	10th of the next month
GSTR-8 (Monthly)	10th of the next month
GSTR-9 (Annual)	31st December of the next financial year
GSTR-9B (Annual)	31st December of the next financial year
GSTR-9C (Annual)	31st December of the next financial year
GSTR-10 (One time)	Within three months of the date of cancellation of the GST registration/date of cancellation order, whichever is later.
ITC-04 (Annual/Half-yearly)	25th April of the next FY, where AATO (Annual Aggregate Turnover) is up to Rs.5 crores, 25th October of the same FY for Apr-Sep and 25th April of the next FY for Oct-Mar, where AATO exceeds Rs.5 crore

Maximum amount of late fees under GST

Name of the Return	Type of Return	Annual Turnover in the Previous Year	The Maximum Late Fee under CGST	The Maximum Late Fee under SGST	Maximum Late Fee
GSTR-1 and GSTR-3B	Nil return	NA	Rs 250	Rs 250	Rs 500
	Other than Nil return	Up to Rs. 1.5 crore	Rs 1000	Rs 1000	Rs 2000
		Between Rs. 1.5 crore and Rs.5 crore	Rs 2500	Rs 2500	Rs 5000
		More than Rs.5 crore	Rs 5000	Rs 5000	Rs 10,000
GSTR-4 (FY 21-22 onwards)	Nil return	NA	Rs 250	Rs 250	Rs 500
GSTR-4 (FY 21-22 onwards)	Other than nil return	NA	Rs 1000	Rs 1000	Rs 2000
GSTR-7 (TDS filing Nil return)	NA	NA	Rs 1000	Rs 1000	Rs 2000

List of late fee notifications up to 2021

Here are the changes that have been made to the applicability of the late fees:

GSTR-1

Applicable Return Period	Applicability of Late Fee	Notification Number and Date
For monthly filers, the return period starts from June 2021 onwards, and the quarter ends for QRMP Taxpayers from June 2021 onwards.	The maximum late is being decreased. The fee for late nil filers is fixed at Rs 500 per return. According to the previous statement, the turnover slabs are fixed for the rest.	20/2021
The monthly end is from March to June 2020, and the quarterly end is from 31^st March and 30^th June 2020.	Fully waived off, if filed before the July to August 2020 deadline.	53/2020
The monthly end is from March to April 2020 and the quarterly end is from 31^st March 2020.	Completely waived off if filed before the June to July 2020 deadline.	33/2020
July 2017 to November 2019	Fully waived off if filed between the 19^th of December and the 10^th of January 2019.	74/2019
July 2019	Completely waived off for taxpayers in certain districts of flood-affected areas, states, and districts of Jammu and Kashmir.	41/2019
July 2017 to September 2018	Fully waived off.	75/2018
July 2017 onwards	Reduced late fee.	4/2018

GSTR-3B

Applicable return period	Applicability of late fee	Notification Number and Date
For monthly filers, the return period starts from June 2021 onwards, and the quarter ends for QRMP Taxpayers from June 2021 onwards.	The maximum late is being decreased. The fee for late nil filers is fixed at Rs 500 per return. According to the previous statement, the turnover slabs are fixed for the rest.	19/2021
July 2017 to April 2021	The waiver fee is conditional on the delay in filing GSTR-3B. If filled between the 1^st of June to 31^st of August 2021 with a maximum late fee charged at Rs 500 per act per month.	19/2021
For monthly filers: March and April 2021 For quarterly filers: Jan-Mar 2021	The waiver fee is conditional on the delay in filling GSTR-3B for a turnover of more than Rs 5 crore, no late fee for 15 days of delay for turnovers up to Rs 5 crore, and no late fee for 30 days of delay.	09/2021
For a turnover of more than Rs 5 crore from May 2020 to July 2020 For turnover of less than or equal to Rs 5 crore from February 2020 to July 2020	The maximum late fee to be charged is Rs 500 per return filed. After the deadline in notification 52/2020 within 30th September 2020, there is no need to charge nil returns for any late fee.	57/2020
1. For turnover of more than Rs 5 crore from February 2020 to April 2020. 2. For turnover less than or equal to Rs 5 crore from February 2020 to July 2020. 3. Pending for months July 2017 to January 2020	1. and 2. Completely Waived off if filed before the June-September 2020 deadline. 3. The maximum late fee is to be charged at Rs 500 per return filed between 1st July 2020 and 30th September 2020, and nil return has no late fee.	52/2020
February 2020 to April 2020	Fully waived off if filed before the June to July 2020 deadline.	32/2020
October 2018 onwards	Reduced late fee	76/2018
July 2017 to September 2018	Reduced late fee if filed after 31^st March 2019.	76/2018
July 2017 to September 2018	Completely waived off if filed between the 22^nd of December 2018 and the 31^st of March 2019.	76/2018
Only October 2017	Fully waived off. For GSTR-3B, submission was made and not filed because of a technical glitch.	41/2018
October 2017 to April 2018 GSTR-3B was yet to be filed by those who submitted TRAN-1 on the GST portal but could not file it by the 27th of Dec 2017.	Completely waived off. If the registered persons have filed the declaration in TRAN-1 before or on the 10th May 2018 and the return in GSTR-3B for each of such months, on or before the 31st May 2018.	22/2018
October 2017 onwards	Reduced Late fee, if the date of filing was before 22nd December 2018	64/2017
July 2017 to September 2017	Fully waived off, if the date of filing was before 22nd December 2018	28/2017 and 50/2017

GSTR-4 (Annual)

Applicable return period	Applicability of late fee	Notification Number and Date
FY 2021 to 2022 onwards	The maximum late fee that can be charged will be restricted to Rs.500 per return for nil filing and Rs. 2,000 for other than nil filing.

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