The working GST reference, with the date, the rule, and the reason side by side.
From 01.07.2017 to today. Nothing here is stored or sent anywhere, the calculators run in your browser.
Verify before you rely on this. Due dates are extended by notification more often than anything else in GST, and rates and caps have changed many times. Every figure below names the provision or notification it comes from so you can check it. For a live matter, confirm against the notification in force for the period as published in the Gazette. This is a reference, not legal or professional advice.
Need a number rather than a table?
Use the dedicated GST calculators for delayed GSTR-3B, wrongly availed and utilised ITC, and limitation under Sections 73, 74 and 74A.
2. Due dates of the returns
Ordinary due dates, before any extension notified for a particular period.
| Return | Who files it | Due date | Provision |
|---|---|---|---|
| GSTR-1 | Monthly filer | 11th of the following month | s.37, r.59 |
| GSTR-1 (quarterly) | QRMP | 13th of the month following the quarter | s.37, r.59 |
| IFF | QRMP, optional, first two months | 13th of the following month | r.59(2) |
| GSTR-1A | Optional amendment before GSTR-3B | After GSTR-1, up to filing of GSTR-3B | r.59(4A) |
| GSTR-3B | Monthly filer | 20th of the following month | s.39, r.61 |
| GSTR-3B (quarterly) | QRMP. Category X States | 22nd of the month following the quarter | r.61(1)(ii) |
| GSTR-3B (quarterly) | QRMP. Category Y States | 24th of the month following the quarter | r.61(1)(ii) |
| PMT-06 | QRMP, first two months of the quarter | 25th of the following month | r.61A |
| CMP-08 | Composition | 18th of the month following the quarter | r.62 |
| GSTR-5 | Non-resident taxable person | 13th of the following month | s.39(5), r.63 |
| GSTR-5A | OIDAR | 20th of the following month | r.64 |
| GSTR-6 | Input Service Distributor | 13th of the following month | s.39(4), r.65 |
| GSTR-7 | Deductor of tax at source | 10th of the following month | s.39(3), r.66 |
| GSTR-8 | E-commerce operator collecting TCS | 10th of the following month | s.52(4), r.67 |
| Return | Who files it | Due date | Provision |
|---|---|---|---|
| GSTR-9 | Registered person; optional below the notified turnover | 31 December following the financial year | s.44, r.80 |
| GSTR-9C | Above the notified turnover, self-certified | Along with GSTR-9 | s.44, r.80(3) |
| GSTR-4 | Composition, annual | 30 June following the financial year | r.62 |
| GSTR-10 | Final return after cancellation | Within 3 months of cancellation or of the order | s.45, r.81 |
| GSTR-11 | Holder of a UIN claiming refund | 28th of the following month | s.39(9), r.82 |
| ITC-04 | Goods sent to a job worker | Half-yearly or annual, by turnover | r.45(3) |
QRMP State groups. Category X. Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep. Category Y, the remaining States and Union territories.
Extensions matter more than anything else on this page. A due date extended by notification and not accounted for makes a return look late when it was not, and charges interest and late fee on days that were never delay. April 2022 GSTR-3B moved to 24 May 2022 (Notification No. 05/2022-CT) after the portal failed; September 2022 to 21 October 2022 (No. 21/2022-CT).
3. Late fee and interest, the whole history since 01.07.2017
The rate that applies is the one in force for the tax period, not the one in force today. A period from 2018 is computed on the 2018 position.
3.1 Late fee on GSTR-3B and GSTR-1, how it changed
| From | Per day, both Acts | Maximum | Notification / provision |
|---|---|---|---|
| 01.07.2017 | ₹200 (₹100 per Act) | ₹10,000 (₹5,000 per Act) | Section 47(1), as enacted |
| July 2017 period | Waived entirely | n/a | No. 28/2017-CT. GSTR-3B for July 2017 |
| Aug & Sep 2017 | Waived entirely | n/a | No. 50/2017-CT |
| Oct 2017 onwards | ₹50 (₹25 per Act) NIL return ₹20 (₹10 per Act) |
₹10,000 | No. 64/2017-CT, the reduction still in force today |
| 23.01.2018 | Same reduction extended to GSTR-1, GSTR-5, GSTR-5A, GSTR-6 | ₹10,000 | No. 4/2018-CT and companions |
| 31.12.2018 | Consolidated; waived for July 2017-Sep 2018 if filed 22.12.2018-31.03.2019 | n/a | No. 76/2018-CT |
| Feb-Jul 2020 (COVID) | Capped | ₹500 per return (NIL: nil) | Nos. 52/2020-CT and 57/2020-CT |
| Jul 2017-Apr 2021 (amnesty) | Capped | NIL ₹500; others ₹1,000 | No. 19/2021-CT, if filed 01.06.2021-31.08.2021; window extended to 30.11.2021 by No. 33/2021-CT |
| June 2021 onwards | ₹50 (NIL ₹20) | By turnover, see the current table | No. 19/2021-CT for GSTR-3B; No. 20/2021-CT for GSTR-1 |
The turnover caps run from the tax period June 2021, not from a due date on or after 01.06.2021. The May 2021 return falls due on 20 June 2021, but it is a May period, so the older ₹5,000-per-Act ceiling applies to it. This is the commonest error in a late fee computation for that year.
3.2 Late fee on the other returns
| Return | Position | Notification |
|---|---|---|
| GSTR-9 | ₹200 per day both Acts, capped at 0.5% of turnover in the State. From FY 2022-23: turnover ≤₹5 cr (₹50 per day, cap 0.04%; ₹5-20 cr) ₹100 per day, cap 0.04%; above ₹20 cr. ₹200 per day, cap 0.5% | Section 47(2); No. 07/2023-CT |
| GSTR-9 amnesty | FY 2017-18 to 2021-22 capped at ₹20,000 both Acts, if filed in the window | No. 07/2023-CT, window extended by No. 25/2023-CT to 31.08.2023 |
| GSTR-4 | ₹50 per day both Acts, NIL return ₹20. From FY 2021-22 capped at ₹500 for a NIL return and ₹2,000 otherwise | No. 73/2017-CT; No. 21/2021-CT |
| GSTR-4 amnesty | FY 2017-18 to 2021-22 capped at ₹500 both Acts, NIL return nil | No. 02/2023-CT, window extended by No. 24/2023-CT to 31.08.2023 |
| GSTR-10 final return | Capped at ₹1,000 both Acts if filed in the amnesty window | No. 08/2023-CT, extended by No. 26/2023-CT to 31.08.2023 |
| GSTR-7 TDS | From June 2021: ₹50 per day both Acts, capped at ₹2,000. NIL return nil | No. 22/2021-CT |
3.3 Interest, how it changed
18% and 24% notified
18% per annum on delayed payment of tax under Section 50(1); 24% on undue or excess claim of input tax credit or undue reduction of output tax liability under Section 50(3). Both unchanged in the statute since.
Notification No. 13/2017-Central TaxCOVID relief, nil, then 9%
For taxpayers above ₹5 crore turnover, no interest for the first 15 days after the due date and 9% thereafter, for the Feb, Mar and Apr 2020 periods, if filed by 24.06.2020. Smaller taxpayers had nil interest to specified later dates and 9% after.
Nos. 31/2020-CT and 51/2020-CTCOVID relief, second wave
Reduced interest for the March, April and May 2021 periods on the same pattern, nil for an initial window, then 9%, then the full 18%.
Nos. 08/2021-CT and 18/2021-CTInterest on the net cash liability
The proviso to Section 50(1) was given retrospective effect: on a return furnished late, interest is payable only on the tax paid by debiting the electronic cash ledger, not on what was discharged from credit already in the ledger.
Finance Act 2021, notified by No. 16/2021-CTRule 88B, and 18% for credit wrongly availed
Rule 88B set out the manner of computing interest. Section 50(3) was substituted so that interest runs at 18%, and only where the credit wrongly availed has been utilised, credit taken and reversed without utilisation attracts none. Both were made retrospective to 01.07.2017.
Nos. 09/2022-CT and 14/2022-CTWhy the retrospective dates matter. A period from 2018 or 2019 is computed under the net-cash rule and the 18% rate even though the amendments came years later, because both were given effect from 01.07.2017. A computation made before 2022 on the gross liability, or at 24%, is likely to be wrong.
4. Late fee as it stands today
| Return | Per Act | CGST + SGST together |
|---|---|---|
| Return with tax payable | ₹25 per day | ₹50 per day |
| NIL return | ₹10 per day | ₹20 per day |
| Aggregate turnover in the preceding financial year | Cap per Act | Both Acts |
|---|---|---|
| NIL return | ₹250 | ₹500 |
| Up to ₹1.5 crore | ₹1,000 | ₹2,000 |
| Above ₹1.5 crore and up to ₹5 crore | ₹2,500 | ₹5,000 |
| Above ₹5 crore | ₹5,000 | ₹10,000 |
5. Interest as it stands today
| Situation | Rate | Provision |
|---|---|---|
| Delayed payment of tax | 18% p.a. | s.50(1), No. 13/2017-CT |
| Credit wrongly availed and utilised | 18% p.a. | s.50(3) as substituted, r.88B(3) |
| Credit availed and reversed without utilisation | Nil | r.88B(3) |
| Refund withheld and later found payable | 6% p.a. | s.56 |
| Refund ordered on appeal, delayed beyond 60 days | 9% p.a. | proviso to s.56 |
Interest runs on the cash portion only. Under the proviso to Section 50(1) with Rule 88B(1), where the return is furnished after the due date, interest is payable on the tax paid by debiting the electronic cash ledger. This is the single most common error in an interest computation.
6. SCN & order due dates. Sections 73, 74 and 74A
For practical use, this section separates the latest SCN date from the latest order date. Section 74 applies to periods up to FY 2023-24; Section 74A applies from FY 2024-25 onward.
Non-fraud cases · up to FY 2023-24
Section 73(2) requires the notice at least three months before the order time limit; section 73(10) sets the three-year order limit.
Fraud / wilful misstatement / suppression · up to FY 2023-24
Section 74(2) requires the notice at least six months before the order time limit; section 74(10) sets the five-year order limit.
Any reason · FY 2024-25 onward
Section 74A applies from FY 2024-25. It also contains a ₹1,000 threshold for issuing a notice.
| FY | Annual return due | Section 73 · SCN | Section 73 · Order | Section 74 · SCN | Section 74 · Order | Section 74A |
|---|---|---|---|---|---|---|
| 2017-18 | 05.02.2020 | 30.09.2023 | 31.12.2023 | 05.08.2024 | 05.02.2025 | n/a |
| 2018-19 | 31.12.2020 | 31.01.2024 | 30.04.2024 | 30.06.2025 | 31.12.2025 | n/a |
| 2019-20 | 31.03.2021 | 31.05.2024 | 31.08.2024 | 30.09.2025 | 31.03.2026 | n/a |
| 2020-21 | 28.02.2022 | 30.11.2024 | 28.02.2025 | 31.08.2026 | 28.02.2027 | n/a |
| 2021-22 | 31.12.2022 | 30.09.2025 | 31.12.2025 | 30.06.2027 | 31.12.2027 | n/a |
| 2022-23 | 31.12.2023 | 30.09.2026 | 31.12.2026 | 30.06.2028 | 31.12.2028 | n/a |
| 2023-24 | 31.12.2024 | 30.09.2027 | 31.12.2027 | 30.06.2029 | 31.12.2029 | n/a |
| 2024-25 | 31.12.2025* | n/a | n/a | n/a | n/a | SCN: 30.06.2029 Order: 12 months from SCN |
| 2025-26 | 31.12.2026* | n/a | n/a | n/a | n/a | SCN: 30.06.2030 Order: 12 months from SCN |
Important: The FY 2017-18 and FY 2018-19 rows above are the dates actually extended under Section 168A, not the ordinary three-year and five-year positions: Notification No. 09/2023-Central Tax first extended them, and No. 56/2023-Central Tax extended FY 2018-19 and FY 2019-20 further. The asterisk against the FY 2024-25 and FY 2025-26 annual-return due dates flags that those are the ordinarily notified dates, which could themselves still be extended before the year is out. Other periods may carry their own amnesty or litigation-related effects not shown here. For Section 74A, the order date cannot be a single fixed calendar date because the statute measures it from the date of issuance of the notice.
Working rule for officers: first identify the financial year and applicable section, then identify the annual-return due date actually applicable to that year, then calculate the SCN and order limits. Court stays can affect computation under section 75(1).
7. Appeals
| Stage | Time to file | Pre-deposit | Provision |
|---|---|---|---|
| Appellate Authority | 3 months from communication of the order, extendable by 1 month on sufficient cause | 10% of the disputed tax, capped at ₹20 crore per Act | s.107 |
| Appellate Tribunal | 3 months from communication of the appellate order | A further 10% of the remaining disputed tax, capped at ₹20 crore per Act | s.112 |
| High Court | 180 days | n/a | s.117 |
| Supreme Court | As the Supreme Court Rules provide | n/a | s.118 |
| Rectification of an order | Within 3 months of the order; error apparent on the face of the record | n/a | s.161 |
8. Time limit for taking credit
| Financial year | Last date | Note |
|---|---|---|
| FY 2017-18 to FY 2020-21 | 30 November 2021 | Section 16(5), inserted by the Finance (No. 2) Act, 2024, credit taken in any GSTR-3B furnished up to that date is admissible |
| FY 2021-22 | 30 November 2022 | The Finance Act 2022 substitution took effect 01.10.2022, before the unamended date of 20.10.2022 had expired |
| FY 2022-23 onwards | 30 November following the financial year | Or the date of furnishing the annual return, whichever is earlier |
Sections 16(5) and 16(6) are a real defence. For the four years to FY 2020-21 a demand resting on time-bar alone will not hold, and Section 16(6) restores credit for a registered person whose registration was cancelled and later revoked. Both were inserted with retrospective effect.
The conditions in Section 16(2)
- (a) possession of a tax invoice or debit note
- (aa) the details have been furnished by the supplier and appear in the recipient's GSTR-2B, which makes GSTR-2B, not GSTR-2A, the statement to test credit against from 01.01.2022
- (b) the goods or services have been received
- (c) the tax has actually been paid to the Government
- (d) the return under Section 39 has been furnished
- second proviso, payment to the supplier within 180 days, failing which the credit is reversed under Rule 37
9. The reversal rules
| Rule | What it requires | Reported at |
|---|---|---|
| Rule 37 | Reverse credit where the supplier has not been paid within 180 days of the invoice date. Re-availed on payment, with no time limit. | GSTR-3B Table 4(B)(2) |
| Rule 37A | Reverse credit where the supplier furnished GSTR-1 but not the corresponding GSTR-3B by 30 September following the year. | Table 4(B)(2) |
| Rule 38 | A banking company or financial institution opting for the 50% route reverses half the eligible credit. | Table 4(B)(1) |
| Rule 42 | Apportion credit on inputs and input services between taxable and exempt supplies, in the ratio of exempt to total turnover. | Table 4(B)(1) |
| Rule 43 | The same apportionment for capital goods, spread over sixty months. | Table 4(B)(1) |
| Section 17(5) | Blocked credit, motor vehicles below the threshold, food and beverages, club membership, works contract for immovable property, goods lost or given as free samples, and the rest of the list. | Table 4(B)(1) / 4(D) |
| Rule 86B | Where taxable supply other than exempt and zero-rated exceeds ₹50 lakh in a month, at least 1% of the output tax liability must be paid in cash, subject to the exceptions in the proviso. | GSTR-3B Table 6.1 |
Rule 42 is a computation, not a ratio applied to everything. It requires credit to be segregated first, exclusively for non-business use, exclusively for exempt supply, blocked under Section 17(5), and exclusively for taxable supply, before the common credit is arrived at and apportioned. Applying the exempt-turnover ratio to the whole of Table 4(A) overstates the reversal wherever credit is exclusively attributable to taxable supplies.
10. Reverse charge, the main entries
| Supply | Supplier | Who pays |
|---|---|---|
| Goods transport agency service (where the GTA has not opted to pay forward) | GTA | Recipient |
| Legal service by an advocate or a firm of advocates | Advocate | Business entity |
| Service by an arbitral tribunal | Tribunal | Business entity |
| Sponsorship service | Any person | Body corporate / partnership |
| Service by Government or a local authority (with exceptions) | Government | Business entity |
| Service by a director to the company | Director | Company |
| Service by an insurance agent | Agent | Insurance company |
| Service by a recovery agent | Agent | Bank / NBFC |
| Renting of a motor vehicle to a body corporate (non-body-corporate supplier, 5% route) | Any person | Body corporate |
| Renting of immovable property by an unregistered person to a registered person | Unregistered | Registered recipient |
| Cashew nuts, bidi wrapper leaves, tobacco leaves, raw cotton, silk yarn | Agriculturist / specified | Registered recipient |
| Import of service | Person outside India | Recipient in India |
Tax under reverse charge must be paid in cash, it cannot be discharged from the credit ledger. The credit of it is then available in the same month, subject to Section 16.
11. e-Way Bill and the ledgers
| Point | Position | Provision |
|---|---|---|
| Threshold | Consignment value above ₹50,000 for inter-State movement; States set their own intra-State threshold | r.138(1) |
| Validity, ordinary vehicle | One day for every 200 km or part thereof | r.138(10) |
| Validity, over-dimensional cargo | One day for every 20 km or part thereof | r.138(10) |
| When a day ends | Midnight of the day following generation, then each further day | Explanation to r.138(10) |
| Extension | Within 8 hours before or after expiry | r.138(10) proviso |
| Cancellation | Within 24 hours of generation, if not verified in transit | r.138(9) |
| Part-B not required | Distance up to 50 km within the State, consignor to transporter or transporter to consignee | r.138(3) proviso |
| Liability | Cash ledger | Credit ledger |
|---|---|---|
| Output tax (forward charge) | Yes | Yes |
| Tax under reverse charge | Yes, only | No |
| Interest | Yes, only | No |
| Late fee | Yes, only | No |
| Penalty | Yes, only | No |
| TDS and TCS credited to the taxpayer | Credited to the cash ledger | n/a |
The last line is worth dwelling on. TDS under Section 51 and TCS under Section 52 are credited to the electronic cash ledger, not the credit ledger, so the mere existence of TDS or TCS credit can never be an excess of input tax credit. The test actually prescribed compares the taxable value declared at Table 3.1(a) against the net value on which tax was deducted or collected.
This page is compiled for convenience from the Act, the Rules and the notifications named against each entry. It is not legal or professional advice, it is not exhaustive, and the law changes. Confirm every position for the period in hand before you act on it. Corrections are very welcome at pragyan.gst@gmail.com.
12. The rate structure, 2017, and the September 2025 change
The 56th GST Council, meeting on 3 September 2025, replaced the four-tier structure with a merit rate of 5% and a standard rate of 18%, and introduced a special de-merit rate of 40% for selected luxury and sin supplies. The 12% and 28% slabs were withdrawn.
40% is not a standard rate. It applies to notified supplies only. The standard rate is 18%. Treating 40% as a general rate applies it to ordinary supplies.
12.1 What was in force, and when
| From | To | Rates in force | Compensation cess |
|---|---|---|---|
| 01.07.2017 | 21.09.2025 | 0, 0.25, 3, 5, 12, 18, 28 | On notified goods, tobacco, pan masala, aerated drinks, coal, motor vehicles |
| 22.09.2025 | 31.01.2026 | 0, 0.25, 1.5, 3, 5, 18, 40 (and 28 on the goods left behind, below) | Discontinued, except on the goods left behind (below) |
| 01.02.2026 | n/a | 0, 0.25, 1.5, 3, 5, 18, 40 | Not leviable on anything |
The rates from 22.09.2025 are notified by Notification No. 9/2025-Central Tax (Rate) dated 17.09.2025, G.S.R. 641(E), in supersession of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, G.S.R. 673(E), with a corrigendum G.S.R. 676(E) dated 18.09.2025. The Integrated Tax (Rate) counterpart of the same date is G.S.R. 642(E), and the States issued their own. The notification carries seven Schedules, at 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% central tax, which is 5, 18, 40, 3, 0.25, 1.5 and 28 per cent GST.
Two of those are easy to miss. Schedule VI, at 0.75% central tax, is a 1.5% GST rate that did not exist before and is not part of the "two rates and a de-merit rate" summary. And 28% did not disappear on 22.09.2025: it survived as Schedule VII for the goods the rationalisation left behind, and Schedule VII was omitted only with effect from 01.02.2026 by Notification No. 19/2025-Central Tax (Rate) dated 31.12.2025. A rate check that treats 22.09.2025 as the day 28% ceased for everything will report correct tobacco invoices as anomalies for four months.
3% on precious metals and 0.25% on rough diamonds continued throughout. So did the special composition scheme for bricks (6% without input tax credit and 12% with it) so a 12% rate on those goods after September 2025 is correct.
12.2 Tobacco and pan masala were left behind, then caught up
The September 2025 changes did not apply to pan masala, gutkha, cigarettes, chewing tobacco such as zarda, unmanufactured tobacco or bidi. Those goods kept their existing rates together with compensation cess until 31 January 2026, pending discharge of the compensation cess loan and interest obligations.
So 28% on a cigarette invoice dated October 2025 is correct, and a scrutiny that treats it as a withdrawn slab is wrong.
| Goods | Rate from 01.02.2026 |
|---|---|
| Pan masala, gutkha, cigarettes, chewing tobacco, zarda, unmanufactured tobacco, other manufactured tobacco | 40% |
| Bidi, the exception | 18% |
From the same date, Rule 31D computes the tax on notified tobacco and pan masala goods on the retail sale price, as (RSP × 40) ÷ 140, not on the transaction value. A figure worked out from the transaction value understates the tax on those goods. The additional excise duty on tobacco and the Health and National Security Cess on pan masala are levied outside GST and do not appear in a GST return.
12.3 Where a supply straddles a rate change
The invoice date does not settle the rate. Section 14 fixes the time of supply where the rate changes, by reference to which two of the three events (supply, invoice, payment) fall on the same side of the change. A rate that looks wrong for the invoice date may well be right, and the reverse is equally possible. Anything close to 22.09.2025 or 01.02.2026 has to be read with Section 14 in hand.
12.4 The 0.1% concession for supplies to a merchant exporter
Notifications No. 40/2017-Central Tax (Rate) and 40/2017-Union Territory Tax (Rate), with No. 41/2017-Integrated Tax (Rate), all dated 23 October 2017 and all still in force. Intra-State: 0.05% central plus 0.05% State, so 0.1% in all. Inter-State: 0.1% integrated tax.
It is not a rate slab and not zero-rating, it is a conditional partial exemption, and a domestic supply does not become zero-rated because the buyer intends to export. The conditions include registration of the recipient with an Export Promotion Council or Commodity Board, export within ninety days of the supplier's tax invoice, the supplier's GSTIN and invoice number on the shipping bill, and direct movement to the port or a registered warehouse.
Where the ninety days are not met the concession fails and it is the supplier, not the merchant exporter, who becomes liable for the differential tax with interest.