GST Return Due Dates

1. GSTR-3B: 20th of every month
2. GSTR-1: 11th of next month (monthly), 13st January (quarterly)
3. GSTR-4: 18th of next month (composition scheme)
4. GSTR-5: 20th of next month (non-resident taxable persons)
5. GSTR-6: 13th of next month (input service distributor)
6. GSTR-7: 10th of next month (tax deducted at source)
7. GSTR-8: 10th of next month (e-commerce operators)
8. GSTR-9: 31st December of next financial year (annual return)
9. GSTR-9C: 31st December of next financial year (reconciliation statement and audit report)

Penalties for Late Filing

1. Late fee: ₹50-₹200 per day
2. Interest: 18% per annum
3. Penalty: Up to ₹25,000

Penalties for Non-Compliance

1. Non-registration: Up to ₹25,000
2. Non-filing: Up to ₹25,000
3. Incorrect filing: Up to ₹25,000
4. Tax evasion: Up to ₹50,000

Interest and Penalty Calculation

1. Interest: 18% per annum on tax liability
2. Penalty: Up to ₹25,000 or 10% of tax liability

Waiver of Penalty and Interest

1. Genuine errors
2. Natural calamities
3. Technical issues

References

1. GST Act, 2017
2. GST Rules, 2017
3. CBIC notifications

Additional Resources

1. GST portal (gst.gov.in)
2. CBIC website (cbic.gov.in)
3. GST consulting firms

For more information on GST & other taxation related topics, visit bizconsulting.io.