GST Late Fee and Interest: How Much You Pay for Late Returns
GST late fee and interest explained: per-day fees and caps for GSTR-3B, GSTR-1 and GSTR-9, how 18% interest is worked out, examples and how to avoid both.
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Topic
GST Returns & Filing
Which returns you file, when they're due, how QRMP works, filing nil returns, avoiding late fees and interest, and the annual return.
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Up-to-date guides, checked against official sources.
GSTR-1 vs GSTR-3B: Differences, Due Dates and How They Link
GSTR-1 vs GSTR-3B explained simply: what each return reports, who files, monthly and quarterly due dates, and how GSTR-1 now locks your GSTR-3B liability.
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GSTR-9 Annual Return Guide: Who Must File, Due Date and GSTR-9C
GSTR-9 annual return made simple: the ₹2 crore exemption, when GSTR-9C applies, the 31 December due date, late fees, and the common mistakes to avoid.
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Nil GST Return Filing by SMS: GSTR-1, GSTR-3B and CMP-08
How to file a nil GSTR-1 or GSTR-3B by SMS to 14409 or online: exact SMS formats, who qualifies as nil, step-by-step process, late fee and common errors.
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QRMP Scheme Explained: Quarterly GST Returns, IFF and PMT-06
QRMP scheme in plain English: who can opt in, how IFF and PMT-06 work, fixed-sum vs self-assessment payment, due dates and the mistakes that cost interest.
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Archive — articles from 2017–2021, kept for reference
Issues reported in filing Form GSTR 9/9C by the taxpayers: Steps to be taken
Older 2019 advisory on GSTR-9/9C issues for FY 2017-18: Table 8A vs GSTR-2A gaps, the Proceed to File button and 9C turnover. See our GSTR-9 guide.
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Error! You are not authorized to access GSTR1 for this return period
Jan 2019 note on the GST portal bug "You are not authorized to access GSTR1 for this return period" and the workaround of waiting a few minutes before retrying.
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This is How Much Government Has Collected in Late Filing Fee on GST Returns
Jan 2019 post on the one-time GST late fee waiver (Notification 76/2018) and an RTI reply showing ₹1,695.99 crore collected as late fees over 16 months.
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Latest Annual Return GSTR-9 Under GST Notified By Government
Older Sept 2018 news on the notification of the GSTR-9 and GSTR-9A annual returns for FY 2017-18 and their structure. See our updated GSTR-9 guide.
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Something seems to have gone wrong while processing your request. Please try again. If error persists quote error number RT-SCVU101 when you contact customer care for quick resolution.
April 2018 note on GSTR-3B error RT-SCVU101 ("Something seems to have gone wrong") and the fix: remove ineligible credit from the Eligible ITC section.
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GSTN Claims "Filing GSTR-3B is Now Made More User Friendly" | Changes in GSTR-3B
Older Feb 2018 review of GSTR-3B changes: CGST/SGST auto-fill, suggested ITC set-off, auto challan and filing without DSC. See our GSTR-1 vs GSTR-3B guide.
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NET ITC Provided is not equal to ITC Available - ITC Reversed | Error Number RET3B91404
Feb 2018 fix for GSTR-3B error RET3B91404 ("NET ITC provided is not equal to ITC available"): save the form, wait about five minutes, then refresh.
Archive
DSC Error On GST Portal | GST Return Not Getting Filed
Jan 2018 report on a GST portal bug that failed to read digital signature certificates (DSC), stopping taxpayers from filing returns close to the due date.
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How to Resolve "Authorized Signatory Details Not Found or User Not Registered" Error?
Jan 2018 post on the GST portal error "Authorized Signatory Details Not Found or User Not Registered" while filing returns, and the retry-later workaround.
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GST Return Filing Process | How To File GST Return?
Archived 2017 overview of the original return system: GSTR-1, GSTR-2, GSTR-3 and GSTR-9. GSTR-2 and GSTR-3 are no longer filed; see our GSTR-1 vs GSTR-3B guide.
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Guide on Filing GST TRAN-1 Online to Carry Forward Input Tax Credit
Archived 2017 walkthrough of Form GST TRAN-1 for carrying forward pre-GST VAT, excise and service tax credit, section by section. The window has long closed.
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How To File GSTR-4 on GST Common Portal
Archived 2017 guide to quarterly GSTR-4 for composition dealers, with the old ₹75 lakh limit and rates. GSTR-4 has changed; see our composition guide.
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