Return of outward supplies for taxpayers with turnover > ₹5 crore or those who have opted for monthly filing.

Interest/Penalty Details

Late Fee: ₹50 per day (₹25 CGST + ₹25 SGST); ₹20 per day (₹10 CGST + ₹10 SGST) for nil returns. Interest: 18% per annum on late payment of tax.