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Asked by Sheetal on :Jul. 27, 2018

What are the consequences of not filing GST retur…

What are the consequences of not filing GST returns within the stipulated time?

What are the consequences of not filing GST returns within the stipulated time?

0

Chiranjibi Jul. 27, 2018

If GST Returns are not filed within time, you will be liable to pay interest and a late fee.

Interest is 18% per annum.

It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing (26th/ 29th Aug) to the date of payment.

Late fee is Rs. 100 per day per the CGST Act.

So it is 100 under CGST & 100 under SGST. Total will be Rs. 200/day. Maximum is Rs. 5,000. There is no late fee on IGST.

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