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What happens if a return is missed

Pick the default, fill in the dates and amounts, and see every consequence in one place: late fees and interest worked out to the rupee, what gets blocked, what is at risk and the time limits, each with the section behind it.

1What was missed?

GST

Income tax

TDS

Companies Act

2GSTR-3B not filed or filed late

Late fee, interest, GSTR-1 and e-way bill blocking, cancellation, best-judgement assessment and the three-year bar.

Months, or quarters for QRMP.

Monthly: 20th of the next month (rule 61(1)(i)). QRMP: 22nd or 24th after the quarter.

After ITC. Interest is on the cash portion (proviso to section 50(1)).

Not filed yet? Amounts run to today, 4 Nov 2026 (India time), and keep growing until the return is filed.

3Consequences

Money payable now

₹4,750

Late fees, interest and additional tax, to 4 Nov 2026

Possible penalties

₹0

If an officer levies them; not added to the total

  • Enter the net tax payable in cash per return to work out interest under section 50(1).
  1. Money

    Late fee on 3 returns

    Late fee₹4,750

    Section 47(1) of the CGST Act, 2017 and the SGST/UTGST Act, with Notifications 76/2018 and 19/2021-Central Tax

    AATO up to ₹1.5 crore: ₹50 a day (₹25 CGST + ₹25 SGST), at most ₹2,000 per return. The fee is paid in cash with the return.

    How it is worked out
    Return due 20 Aug 2026: 76 days × ₹50
    ₹3,800, capped at ₹2,000
    Return due 20 Sept 2026: 45 days × ₹50
    ₹2,250, capped at ₹2,000
    Return due 20 Oct 2026: 15 days × ₹50
    ₹750
    Total (CGST ₹2,375 + SGST ₹2,375)
    ₹4,750
    Ask about thisCGST Act, 2017 (CBIC)Notification No. 76/2018-Central TaxNotification No. 19/2021-Central Tax
  2. Blocked

    GSTR-1 blocked for the next period

    Rule 59(6)(a) of the CGST Rules, 2017

    GSTR-1 cannot be furnished if GSTR-3B for the preceding month has not been furnished. Customers then cannot see these invoices in GSTR-2B.

    Ask about thisCGST Act, 2017 (CBIC)
  3. Blocked

    Later GSTR-3B returns cannot be filed until these are

    Section 39(10) of the CGST Act, 2017

    A return for a tax period cannot be furnished while a return for any previous tax period, or GSTR-1 for that period, is pending. File the oldest first.

    Ask about thisCGST Act, 2017 (CBIC)
  4. Blocked

    E-way bills blocked

    Rule 138E(b) of the CGST Rules, 2017

    Returns not furnished for two consecutive tax periods: no one (supplier, recipient or transporter) can generate an e-way bill for this GSTIN's outward movement of goods until the returns are filed. The Commissioner can allow it on application in EWB-05.

    Ask about thisCGST Act, 2017 (CBIC)
  5. Risk

    Cancellation risk after 6 months in a row

    Section 29(2)(c) of the CGST Act, 2017 read with rule 21(h) of the CGST Rules

    3 months more without filing and the registration becomes liable to cancellation (six months in a row). Cancellation does not wipe out tax and other dues for the earlier periods (section 29(3)).

    Ask about thisCGST Act, 2017 (CBIC)
  6. Risk

    Notice and best-judgement assessment

    Sections 46 and 62 of the CGST Act, 2017

    The officer can issue a notice (GSTR-3A) to file within 15 days, and then assess the tax to the best of his judgement. That order is deemed withdrawn if a valid return is filed within 60 days of it (or a further 60 days with an extra ₹100 a day), but interest and late fee still apply.

    Ask about thisCGST Act, 2017 (CBIC)
  7. Time limit

    ITC of FY 2026-27: claim by 30 Nov 2027

    Section 16(4) of the CGST Act, 2017

    ITC on invoices of FY 2026-27 must be taken in a return filed by 30 November 2027 or the annual return, whichever is earlier. Filing after that loses the credit.

    Ask about thisCGST Act, 2017 (CBIC)
  8. Time limit

    Cannot be filed after 20 Aug 2029

    Section 39(11) of the CGST Act, 2017 (in force from 1 October 2023)

    A return cannot be furnished after three years from its due date; the first of these returns is barred after 20 Aug 2029.

    Ask about thisCGST Act, 2017 (CBIC)Notification No. 28/2023-Central Tax (sections 37(5), 39(11), 44(2) from 1 Oct 2023)GSTN advisory, June 2025: returns barred after three years from the July 2025 tax period

What to do now

  1. File the pending GSTR-1 and GSTR-3B returns oldest first; the portal will not accept a later one first. (sections 37(4), 39(10))
  2. Pay the late fee and interest in cash (they cannot be paid from the credit ledger) and report interest in table 5.1 of GSTR-3B. (sections 47, 50 and rule 61)
  3. E-way bills unblock automatically once the returns are filed. (rule 138E)
  4. Check the ITC time limit of 30 November for invoices of the earlier year before filing. (section 16(4))
Track this in Pyngyn ClientSpaceCreates a task “File GSTR-3B for 3 pending months” with these consequences in the notes.

How the amounts are worked out

  • Interest and income-tax fees use the same calculators as the rest of Pyngyn Ask, which pick the Income-tax Act, 1961 or 2025 by the year.
  • GST late fees are per return, at the reduced rates and caps notified by CBIC, and include the equal SGST/UTGST amount.
  • “Possible penalties” are the upper end of penalties an officer may levy after a hearing; reasonable cause and the facts can reduce them.
  • Days and months are counted from the day after the due date to the filing date, or to today if not filed.

General information from official sources, not professional advice. Confirm with the cited provisions and notifications before acting or filing.