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GST returns (GSTR-1 & 3B)

File outward-supply (GSTR-1) and summary (GSTR-3B) returns on the monthly/quarterly schedule for your scheme.

Indicative penalty if missed

Late fee ₹50/day (₹20/day nil) + 18% p.a. interest on tax due.

A ballpark to help prioritise — not an assessment of your liability.

Statutory basis

Central Goods and Services Tax Act, 2017Official statuteofficial source

Track this with your team. Add it to your organisation's compliance register to set due dates and reminders. Open your workspace →

Educational guide, not legal advice. Whether this applies — and the exact due dates, thresholds and penalties — depends on your entity type, turnover, headcount, sector and state. Confirm specifics with a qualified professional.