KTPA

Late Fee for belated filing of GST Returns

LATE FEE FOR BELATED FILING OF GST RETURNS (UNDER CGST ACT)

In case a registered person fails to furnish the required return by due date, then he shall be liable to pay the following late fee for every day during which such failure continues:

Return Form No.

Minimum late fees for every day of default (Rs.)

                   Max. late fees (Rs.)

 

  • GSTR-1
  • For other than nil return: Rs. 50,For nil return: Rs. 20
  • Rs. 5,000
  • GSTR-3B
  • For other than nil return: Rs. 50,,For nil return: Rs. 20
  • Rs. 5,000
  • GSTR-4
  • For other than nil return: Rs. 50,For nil return: Rs. 20
  • Rs. 5,000
  • GSTR-5
  • For other than nil return: Rs. 50,For nil return: Rs. 20
  • Rs. 5,000
  • GSTR-5A
  • For other than nil return: Rs. 200,For nil return: Rs. 200
  • Rs. 5,000
  • GSTR-6
  • For other than nil return: Rs. 50,For nil return: Rs. 50
  • Rs. 5,000
  • GSTR-7
  • For other than nil return: Rs. 200,For nil return: Rs. 200
  • Rs. 5,000
  • GSTR-8
  • For other than nil return: Rs. 200,For nil return: Rs. 200
  • Rs. 5,000
  • GSTR-9
  • For other than nil return: Rs. 200,For nil return: Rs. 200
  • 0.5% of aggregate turnover of the financial year
  • GSTR-9A
  • For other than nil return: Rs. 200,For nil return: Rs. 200
  • 0.5% of aggregate turnover of the financial year
  • GSTR-9B
  • For other than nil return: Rs. 200,For nil return: Rs. 200
  • 0.5% of aggregate turnover of the financial year
  • GSTR-9C
  • For other than nil return: Rs. 200,For nil return: Rs. 200
  • 0.5% of aggregate turnover of the financial year
  • GSTR-10
  • Rs. 200 (No Question of nil return)
  • Rs. 5,000
  • GSTR-11
  • For other than nil return: Rs. 200,For nil return: Rs. 200
  • Rs. 5,000

 


 

The late fees for all taxpayers in case of GSTR-1, GSTR-3B and GSTR-4 has been waived for the months and quarters comprising the months of July, 2017 to September, 2018. However, waiver of late fees would be available only when return is furnished between December 22, 2018 and March 31, 2019.