GST Late Fee & Interest Charges in India (Business Opportunities - Investment)

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Item ID 3363715 in Category: Business Opportunities - Investment

GST Late Fee & Interest Charges in India


Summary Return & Outward Supplies Report: ₹50 per day (₹25 CGST + ₹25 SGST).
NIL Returns: ₹20 per day (₹10 CGST + ₹10 SGST).
Annual Return: ₹100 per day (₹50 CGST + ₹50 SGST), capped at 0.04% of turnover.
Late GST Payment: 18% per annum.
Wrong ITC Claims or Excess Tax Reduction: 24% per annum.
Appeal process:

GST Appeal Process in India: When & How to File an Appeal
The Goods and Services Tax (GST) appeal process allows taxpayers to challenge decisions made by tax authorities. Appeals are applicable when a taxpayer disagrees with assessments, penalties, refund rejections, or registration cancellations.

When Can a GST Appeal Be Filed?
A taxpayer can file an appeal in cases such as:

Disputed tax liability assessments.
Rejection of refund claims.
Cancellation of GST registration.
Imposition of penalties and fines.
Demand notices issued by tax authorities.
Steps in the GST Appeal Process:
First Appeal (Appellate Authority):
File an appeal within three months of receiving the order.
Submit Form GST APL-01 along with supporting documents.
Pay a pre-deposit of 10% of the disputed tax amount.
Appeal to the GST Appellate Tribunal:
If dissatisfied with the First Appellate Authority’s decision, escalate the appeal within three months.
Pay 20% of the remaining disputed tax amount as a pre-deposit.
Appeal to High Court:
File an appeal within 180 days of the Tribunal’s decision.
The High Court only hears cases involving substantial questions of law.
Appeal to the Supreme Court:
The final level of appeal, applicable for cases involving constitutional interpretation or significant legal precedents.


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Target State: Uttar Pradesh
Target City : Abraham
Last Update : 16 October 2025 6:07 PM
Number of Views: 31
Item  Owner  : Corpzo
Contact Email:
Contact Phone: 09999139391

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2025-10-18 (0.377 sec)