Late fees and interest on GST

File or pay GST late and two charges apply.

Late fee

A per-day fee for late returns (a smaller amount for nil returns), split between CGST and SGST, subject to a cap.

Interest

Interest (commonly 18% a year) runs on the tax paid late, calculated from the due date until you pay. Filing a nil return on time still avoids the late fee, so never skip a filing just because there was no business that period.