Missed the 30-day window after crossing ₹20 lakh? Here’s what the GST department does next and how to limit the damage.
Last updated: June 2026
If you fail to register on time, you remain liable for GST on your taxable supplies from the date you were required to register, whether or not you actually charged customers GST at the time. If you didn’t add GST to your invoices during the period you were late, you generally still owe that amount out of your own revenue once assessed.
The general penalty for failing to register is 10% of the tax due, subject to a minimum of ₹10,000. Where the failure is found to be a deliberate attempt to evade tax, the penalty can rise significantly higher — up to 100% of the tax due in cases of established fraud or wilful misstatement. Separately, interest at 18% per annum applies to any tax paid late, calculated on the outstanding amount from when it was originally due.
A penalty generally applies for failure to register on time, though the severity depends on whether the delay was a genuine oversight or deliberate evasion — the minimum penalty is ₹10,000 or 10% of tax due, whichever is higher.
Generally yes. You remain liable for GST on taxable supplies made once you were required to register, meaning you effectively absorb it unless you separately invoice customers for the shortfall.
The standard penalty for non-registration is 10% of tax due (minimum ₹10,000) for genuine cases; the penalty rises significantly, potentially up to 100% of tax due, in cases involving deliberate fraud or wilful misstatement.
Yes, you can contest an assessment or penalty through the GST appellate process if you believe it’s unjustified or excessive.
Track your rolling aggregate turnover regularly rather than just at year end — our GST threshold checker can help you monitor this.
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