Fees for Late Filing of GST Returns
Fees for Late Filing of GST Returns
Section 47 of CGST Act 2017 deals with Levy of late fee.
| Nature of Return | Relevant Section | Late Filing Fees |
| Details of Outward Supply | Section 37 | Rs. 100 per day of delay Maximum Rs 5,000 |
| Details of Inward Supply | Section 38 | Rs. 100 per day of delay Maximum Rs 5,000 |
| Monthly Return | Section 39 | Rs. 100 per day of delay Maximum Rs 5,000 |
| Final Return in case of Cancellation of Registration | Section 45 | Rs. 100 per day of delay Maximum Rs 5,000 |
| Annual Return | Section 44 | Rs 100 Per day of Delay Maximum = 0.25% on turnover in the State/UT* |
*“turnover in State” or “turnover in Union territory” means the aggregate value of all taxable
supplies (excluding the value of inward supplies on which tax is payable by a person on
reverse charge basis) and exempt supplies made within a State or Union territory by a taxable
person, exports of goods or services or both and inter-State supplies of goods or services or
both made from the State or Union territory by the said taxable person but excludes central
tax, State tax, Union territory tax, integrated tax and cess
GST Return Filing Due Dates
