![]() It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The late filing fee of the GSTR-1 is populated in the liability ledger of GSTR-3B filed immediately after such delay.Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty.You cannot file a return if you do not file the previous month/quarter’s return.Late filing of GST ReturnsSince the government has mandated return filing under GST, thus you must file a NIL return even if there is no transaction. And these returns are prescribed with the due date of filing with its provisions laid in CGST Act 2017 The GST law has prescribed the following number of returns. ![]() ![]() In fact, there are 22 types of GST returns prescribed under the GST Rules? Out of them, only 11 are active, 3 suspended, and 8 view-only in nature. Types of GST Return Form with Due Datesįor every GSTIN registered, a taxpayer is mandated to file a return against it.
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