Yes, you can file a GST annual return (Form GSTR-9) after the due date (generally December 31st), but you will be liable to pay late fees and potential interest. The penalty is ₹200 per day (₹100 CGST + ₹100 SGST) of delay, capped at 0.5% of your total turnover. The return cannot be filed without paying these late fees.
The due date for filing Form GSTR-9 for a particular financial year is 31st December of subsequent financial year or as extended by Government through notification from time to time.
Levy of late fee:
Therefore, effectively the late fee for delay in filing Annual Return by the due date is R 200/- per day subject to a maximum of an amount calculated at 0.50% of his turnover in the State or Union Territory.
Therefore, upon non –filing of GST returns or missing out the GST due dates, the GST law prescribes a general penalty. The maximum penalty that may be imposed is Rs. 5,000. The taxpayer will be required to pay interest on late payment of GST at a rate of 18% annually in addition to the late payment penalty.
Late submission penalty. A late submission penalty of $200 is imposed immediately when the GST return is not filed by the due date. A further penalty of $200 is imposed for every completed month that the GST F5/F8 return remains outstanding. The maximum penalty amount for each outstanding F5/F8 return is $10,000.
For GST, the CRA filing and payment deadline is 3 months after your fiscal year end. For GST filed and paid annually, the CRA payment deadline is April 30 and the filing deadline is June 15. For GST filed and paid monthly and quarterly, the CRA filing and payment deadline is one month after the reporting period.
Grace periods typically range from 15 to 30 days. While technically a customer could wait until the exemption date to pay, insurers may still treat the premium as GST-inclusive based on the due date, not the payment date. ...
06/2025 dated 17 October 2025, the Ministry extended the filing deadline for financial statements and annual returns pertaining to FY 2024-25 to 31 December 2025, without any additional fees. The original statutory deadlines were: Financial statements (Form AOC-4 series): 30 October 2025 (within 30 days of AGM)
Late fees are automatically calculated on the GST portal and must be paid before filing the delayed return. Interest on late payment of tax is charged separately at 18% per annum. Filing of subsequent returns is blocked until previous pending returns and late fees are cleared.
By this update, taxpayers will not be able to file GST returns after three years from the due date of such return. The CBIC notified us of this change effective 1st October 2023, and the GSTN has now brought this validation live on the official GST portal starting from July 2025.
The penalty for late filing of GSTR-9C includes a late fee of Rs. 200 per day (Rs. 100 each for CGST and SGST) up to a maximum of 0.5% of the taxpayer's turnover in the relevant state or union territory. Additionally, failure to file may attract further penalties and interest as per GST regulations.
The penalty for late GST/HST filing is 1% of any amount you owe, plus an extra 0.25% for each full month your payment is overdue, up to 12 months. If the CRA issues a formal demand to file and you ignore it, they add another $250 penalty even if you don't owe any tax.
What happens if I don't file GST returns? If you don't file the GST returns, then late fees will apply for every day of default that occurs. Further, if there is any tax due, then interest will apply at the rate of 18% per annum on the tax liability.
GSTR 3B contains a detailed summary of the tax liabilities of the GST dealer. After modification in GST Rules, 2022, if GSTR-3B is not filed for 6 months consecutively or for two consecutive tax periods will now lead to cancellation of GST registration.
If your GST frequency is annual, your GST returns are due within three months after the end of the fiscal year. For GST collected in the financial year ending December 31, your GST payment is due by April 30. However, you can file your GST returns by June 15 of the following year.
The last date to file a belated return for FY 2024–25 is December 31, 2025, unless extended by the government.
According to a report from the U.S. PIRG Education Fund, about 90 percent of first-time late fees can be waived if you simply ask. Even if you've missed payments more than once, some issuers still offer goodwill adjustments.
CGST and SGST late fee is ₹50 per day per return, with a limit of ₹5,000 per type of return. 4. Can you waive or reduce the GST penalty? Yes, you can waive or reduce a GST default penalty in case of actual default on the basis of reasonable causes and for first-time offenders.
On average, CAs may charge anywhere between Rs. 2,000 to Rs. 15,000 per year for filing GST returns.
All regular GST-registered taxpayers are required to file the GSTR-9 Annual Return on or before 31st December after the conclusion of the concerned financial year.
The deadline has now been further extended to January 31, 2026.
September 15, 2026 - Third quarter 2026 estimated tax payment due. October 15, 2026 - Deadline to file your extended 2025 tax return. If you chose to file an extension request on your tax return, this is the due date for filing your tax return.
Applicability of the Three-Year Rule
As per the advisory, no GST return can be filed after three years from its original due date.
You can apply to backdate your GST registration. Backdating a GST registration is limited to 4 years. This means, unless there is fraud or evasion: we can't backdate your GST registration by more than 4 years.
Ways you can avoid late fees