GST Filing Due Dates, Late Fees, Interest, and Other Obligations – A Complete Guide (2025)

With the Goods and Services Tax (GST) system being the backbone of indirect taxation in India, it is critical for businesses, professionals, and taxpayers to stay compliant with filing obligations. Non-compliance can attract significant penalties and interest, leading to financial and legal trouble.

This article provides a complete overview of GST return filing deadlines, late fee, interest, and other compliance obligations as per the latest guidelines for FY 2024-25.

🗓️ GST Filing Due Dates (April 2025 Onwards)

Return TypeDescriptionFrequencyDue DateGSTR-1Outward Supplies (Sales)Monthly11th of next monthIFF (Invoice Furnishing Facility)For QRMP scheme (Optional)Monthly13th of next monthGSTR-3BSummary return with tax paymentMonthly/Quarterly20th of next month (Monthly)
22nd/24th (Quarterly)CMP-08Composition scheme taxpayers (self-assessed tax)Quarterly18th of the month after quarter endGSTR-4Annual return for composition dealersAnnually30th April (for FY 2024-25)GSTR-9Annual ReturnAnnually31st December of following FYGSTR-9CReconciliation Statement (audit)Annually31st December of following FY (if applicable)

Late Fee for Delayed Filing

Late fee is levied per day of delay from the due date.

GSTR-3B & GSTR-1:

Type of TaxpayerFee per day (CGST + SGST)Maximum per ReturnRegular Taxpayers₹50 (₹25 CGST + ₹25 SGST)₹5,000 (₹2,500 CGST + ₹2,500 SGST)NIL Return Filers₹20 (₹10 CGST + ₹10 SGST)₹500 (₹250 + ₹250)

Composition Dealers (CMP-08, GSTR-4):

• ₹200 per day (₹100 CGST + ₹100 SGST)

• Capped at ₹5,000 per return

• 📈 Interest on Delayed Payment

If you delay tax payment, you are liable to pay interest on the net tax liability.

ScenarioInterest RateTax payable in cash (delayed)18% per annumExcess ITC claimed or under-reporting24% per annum

Interest is calculated from the due date of filing till the actual date of payment. Other Key GST Compliance Obligations

1. Reconciliation of Books:

• Monthly/quarterly reconciliation of GSTR-2B with purchase register.

• Sales matching with GSTR-1 and GSTR-3B.

2. HSN Summary in GSTR-1:

• Mandatory reporting of HSN codes for all B2B transactions.

• For businesses with turnover > ₹5 crore, 6-digit HSN is compulsory.

3. E-Invoicing Compliance:

• Mandatory for taxpayers with turnover > ₹5 crore.

• Generate e-invoices via government portal for B2B and export invoices.

4. QR Code on B2C Invoices:

• Applicable for businesses with turnover above ₹5 crore.

5. Annual Return (GSTR-9):

• Compulsory for taxpayers with turnover > ₹2 crore.

• GSTR-9C (reconciliation statement) applicable for turnover > ₹5 crore.

Pro Tips to Stay Compliant

• Set reminders for due dates.

• Reconcile ITC monthly to avoid reversal or blockage.

• Pay tax on time to avoid interest and late fee.

• File nil returns, even when there is no business activity.

• Consult a GST practitioner or accountant for guidance.

Final Thoughts

GST compliance is no longer optional – it's a legal mandate with financial implications. Staying updated on return filing deadlines, late fee, and interest rules helps you avoid penalties and ensures your business stays on the right side of the law.