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.
Vikram Mehta
@ca_vikram
Long career in direct tax and international taxation, mostly out of Pune. Views personal.