Applicability
GST Department charges late fees on delay in filing GST return. Section 47 of CGST Act governs the late fee on various GST Returns which is updated time to time via notification by the GST Department.
Late Fee on GSTR-1 and GSTR-3B
| Turnover in Previous Financial Year | Per Day Late Fee | Maximum Late Fee |
| Zero/Nil Return | Rs 20 | Rs 500 |
| Upto 1.5 Crore | Rs 50 | Rs 2,000 |
| From 1.5 Crore to 5 Crore | Rs 50 | Rs 5,000 |
| Above Rs.5 Crore | Rs 50 | Rs 10,000 |
Notes :- Currently, GST portal is not charging any late fees on late filing of GSTR-1. However, it is applicable and may be later recovered by the GST department. The chances are remote but the GST Department has the right to claim the late fees on late filling of GSTR-1. Also, there is no late fees in case of Invoice Furnishing Form (IFF) as it is optional.
Late Fee on GSTR-4 (Annual Return for Composition Taxpayers)
| Turnover in Relevant Financial Year | Per Day Late Fee | Maximum Late Fee |
| Zero/Nil Return | Rs 20 | Rs 500 |
| Other Than Nil | Rs 50 | Rs 2,000 |
Notes : – Only interest is applicable on delay in filing of CMP-08. There is no late fee because it is a statement not a return.
Late Fee on GSTR- 9 and GSTR- 9C (Annual Return for Regular Taxpayers)
| Turnover in Relevant Financial Year | Per Day Late Fee | Maximum Late Fee |
| Upto Rs 2 Crore* | No Late Fee | Not Applicable |
| From 2 Crore to 5 Crore** | Rs 50 | 0.04% of the Turnover in the State or UT |
| From 5 Crore to 20 Crore** | Rs 100 | 0.04% of the Turnover in the State or UT |
| Above Rs 20 Crore*** | Rs 200 | 0.50% of the Turnover in the State or UT |
** The above late fee is applicable from financial year 2022-23 onwards as per Notification 7/2023 of Central Tax.
*** The above late fee is applicable is as per Section 47(2) of the CGST Act 2017.
Notes: – GSTR-9C is an additional requirement along with GSTR-9 for the taxpayers whose turnover exceeds Rs.5 Crore. It is a reconciliation statement for matching the Annual Return with the final books of accounts of the Taxpayer. So there is no separate late fee for delay filling of GSTR-9C as it can not be filled separately. GSTR-9C can be filled once GSTR-9 is filled. So, late fee will be levied on delay filling of GSTR-9 only which is given in above table. Also, there is no late fee on delayed filing of NIL GSTR-9 & with turnover up to Rs.2 Crore as it is optional for the small businesses whose turnover is up to Rs.2 Crore. Also, annual return for any financial year cannot be filed after the expiry of three years from the due date of furnishing the annual return as per Section 44(2) of CGST Act 2017.
Late Fee on GSTR-10 (Final Return u/s 45)
| Turnover | Per Day Late Fee | Maximum Late Fee |
| GSTR- 10 (Final Return) | Rs 200 | Rs 10,000 |
Notes: – It is advisable in order to avoid any late fee you should keep filling nil GST returns after filing application for cancellation of GSTIN till the date your GST stand cancelled. This is to avoid late fees if the application is rejected by the GST officer.
Late Fee on GSTR-5 (Non Resident Taxable person)
| Return Turnover | Per Day Late Fee | Maximum Late Fee |
| Zero/Nil Return | Rs 20 | Rs 10,000 |
| Other Than Nil | Rs 50 | Rs 10,000 |
Notes: – The maximum late fee is as per Section 47 of the CGST Act 2017.
Late Fee on GSTR-7 (TDS Return under GST)
| Return Turnover | Per Day Late Fee | Maximum Late Fee |
| Zero/Nil Return | No Late Fee | Not Applicable |
| Other Than Nil | Rs 50 | Rs 2,000 |
Late Fee on IFF, GSTR 1A and CMP 08
Invoice Furnishing Form (IFF) – IFF is an optional return for the regular taxpayer who has opted for QRMP (Quarterly Return Monthly Payment) option. There is no late fees as the option to file IFF get lapsed after the due date i.e. 13th of the month.
GSTR 1A : GSTR1A is an optional return which you can file after filing GSTR1 but before filing GSTR3B. There is no late fee on GSTR-1A as it is optional and not mandatory.
CMP-08 – There is no late fee for delayed filing of Form GST CMP-08 because it is a statement not a return. However, late filing of CMP-08 will attract interest for late deposit of GST.
General Late Fees
The general late fee define under section 47 for various returns is Rs.100 per day subject to a maximum late fee of Rs. 5,000. Similarly, States GST acts have the same amount of penalty. In nutshell, the general late fee for various return which is not defined anywhere is Rs. 200 per day (Rs. 100 under CGST and Rs. 100 under SGST) subject to a maximum late fee of Rs. 10,000/- (Rs. 5,000 under CGST and Rs. 5,000 under SGST). However, no penalty for delay in filing return is defined under IGST Act.
