If you have missed the April 11, 2025 deadline for filing your March 2025 GSTR-1 return, you can still do it now, but delaying further might lead to escalating penalties and compliance hassles.
GSTR-1 is a return of outward supplies (sales), and missing its due date not only attracts late fees, but also affects your buyers’ ability to claim Input Tax Credit (ITC).
Under the Goods and Services Tax (GST) regime, businesses with a turnover of over Rs 1.5 crore during a year must file GSTR-1 every month.
The due date for March 2025 was April 11, 2025. Businesses under the QRMP (Quarterly Return Monthly Payment) scheme with turnover of up to Rs 5 crore have April 13, 2025 as the due date to file their GSTR-1 for the Jan-Mar quarter.
Late Fees and Interest Charges
If you are filing your GST returns on a monthly basis and failed to meet the April 11 deadline, late fees are the first penalty.
Under the current GST rules, the penalty is Rs 50 per day's delay (Rs 25 each for CGST and SGST) for transactions-based returns. For those who are filing nil return—such as, no outward supplies in the period—the charge is lower at Rs 20 per day. The maximum late fee charged is Rs 10,000 per return unless the delay itself is significant, in which case that is also rarely reached. Apart from the late fees, if tax paid was due, but not paid, interest of 18 per cent per annum is charged on the due amount.
Impact on Input Tax Credit for Purchasers
Late filing of your GSTR-1 also makes the GST ecosystem dysfunctional. Your invoice details will not be available to your buyers in their GSTR-2A and GSTR-2B returns, which impacts their input credit claim. This can be troublesome with customers and clients, especially when they are dependent on punctual and correct credit for funding working capital.
What to Do If You Missed the Deadline
To bring your compliance status back on track, log in to the official GST portal and file the pending GSTR-1 return without further delay. Before filing, ensure that all invoice data for March 2025 has been accurately entered and cross checked with your books.
If you are unsure about the total late fees or interest applicable, use the calculator tool available on the GST portal or consult a tax professional for clarity.
Make the Payment and Keep Records
Once you have filed the return, you can pay the late fees and interest, if any, through the portal. It is advisable to keep a copy of the payment and confirmation receipt in case it is required at a later time during an audit.
Avoid Future Misses with Better Planning
For those companies who are constantly at risk of missing a deadline, having an automated accounting or GST compliance software can come in handy. Most platforms include reminders on returns, tracking invoices, and return reconciliation, eliminating the risk of last-minute mistakes or delays.
Also ensure to plan calendar reminders on important filing deadlines. For taxpayers who are taking the monthly return facility, GSTR-1 is always due on the 11th of the following month. Therefore, the April 2025 return will be due on May 11, 2025. Preparation for the deadlines not only saves penalty money, but also saves your company's reputation and credibility within the GST network.
File Promptly to Become Compliant
A delayed GSTR-1 is no big deal, but time is of the essence . Filing sooner rather than missing the deadline will reduce your monetary risk and have your firm keep on its optimal compliance while maintaining your customers' confidence as well.
