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
Late fee for NIL GST Return: The registered persons whose CGST & SGST liability during a return period is NIL then they are required to pay a late fee of Rs.20/- per day subject to a maximum of Rs.500/-. It is important to note here if IGST is payable in such such return and liability of CGST & SGST payable is Nil (as explained above) then also taxpayer can take benefit of paying above minimum penalty because no late fee for delay filling of GST return is defined under IGST as per clause (viii) of Section-20 of IGST Act, 2017.
Late Fee for other than NIL GST Return
| Turnover in Previous Financial Year | Per Day Late Fee | Maximum Late Fee |
| 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 Return | Rs 50 | Rs 2,000 |
* NIL return means where the total amount of CGST payable in said GST return is NIL but IGST may or may not be payable in such return. If there is any liability of IGST in such return, minimum late fee as defined for NIL return will be applicable because notification specifically covers CGST payable and also no late fee for delay filling of GST return is defined under IGST as per clause (viii) of Section-20 of IGST Act, 2017.
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.
The late fee will be charged from the due date of filling GSTR-9 to the actual date of filling GSTR-9C (even if GSTR-9 is filled before that) as per Rule 80 (3) which mandates the filling of GSTR-9C along with GSTR-9 if turnover exceeds Rs. 5Crore. The filing will be considered as completed only after both GSTR9 and GSTR9C are filed. The same was clarified through Circular No. 246/03/2025-GST dated 30-01-2025 that filling of GSTR-9 within the due date but without GSTR-9C (if applicable) will not be considered as Annual Return was filed in time. The date of Annual return will be taken as the date of filling GSTR-9C.
Note – Further CBIC through Notification No. 08/2025 dated 23-01-2025 waived the late fee on delayed filling of GSTR-9C (if it was applicable) from FY 2017-18 to FY 2022-23 if it was not filed earlier & filled before 31st March 2025.
Late Fee on GSTR- 9B (Annual Return for E-commerce Operators)
| GSTR-9B | Per day late Fee | Maximum late Fee |
| Annual Return | Rs.200 | 0.50% of the turnover in State/UT* |
Late Fee on GSTR-10 (Final Return u/s 45)
| GSTR- 10 | Per Day Late Fee | Maximum Late Fee |
| 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 |
* NIL return means where the total amount of CGST payable in said GST return is NIL but IGST may or may not be payable in such return. If there is any liability of IGST in such return, minimum late fee as defined for NIL return will be applicable because notification specifically covers CGST payable and also no late fee for delay filling of GST return is defined under IGST as per clause (viii) of Section-20 of IGST Act, 2017.
Late Fee on GSTR-5A (Monthly Return for Non-Resident OIDAR Service Provider)
| Return Turnover | Per day late Fee | Maximum late Fee |
| NIL Return* | Rs.20 | Rs.10,000 |
| Other than NIL Return | Rs.50 | Rs.10,000 |
* NIL Return means where the total amount of IGST payable in said GST return is Nil.
Late Fee on GSTR-6 (Monthly Return for Input Service Distributor)
| GSTR-6 | Per day late Fee | Maximum late Fee |
| Monthly Return | Rs.50 | Rs.10,000 |
Note – In case of NIL GSTR-6 the above mentioned late fee will be imposed because nothing is notified yet for NIL GSTR-6 by the Department.
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 |
* NIL return means where the total amount of CGST deducted in said GST return is NIL but IGST may or may not be deducted in such return. If there is any deduction of IGST in such return, minimum late fee as defined for NIL return will be applicable because notification specifically covers CGST deduction and also no late fee for delay filling of GST return is defined under IGST as per clause (viii) of Section-20 of IGST Act, 2017.
Late Fee on GSTR-8 (Monthly Return for E-commerce Operator)
| GSTR-8 | Per Day Late Fee | Maximum Late Fee |
| Monthly Return | Rs.200 | Rs.10,000 |
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 imposed on IGST as per clause (viii) of Section-20 of IGST Act, 2017.
