GST Penalties and Late Fees: 2026 Quick Reference for GSTR-1, GSTR-3B, GSTR-9 and E-Way Bills
Quick reference for GST late fees and penalties for FY 2025-26: Section 47 caps for GSTR-1 and GSTR-3B, Section 50 interest at 18%, Section 122 contravention penalties, Section 125 residual penalty, Section 129 e-way bill at 200% of tax, and GSTR-9 caps under Notification 07/2023-CT.
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This is the byline for articles produced by TaxSocial's own editorial desk rather than by an individual contributor. Every article under this name is written from the primary source — the Act, the rules made under it, the gazette notification, the circular or the judgment — and is checked against that source before it is published. Articles carry the date they were published and are updated when the law moves. How we work, and how to report an error, is set out on the Editorial Team page.