Fees for Late Filing of GST Returns in India

By | May 27, 2017
(Last Updated On: May 27, 2017)

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 SectionLate Filing Fees
Details of Outward SupplySection 37Rs. 100 per day of delay Maximum Rs 5,000
Details of Inward SupplySection 38Rs. 100 per day of delay Maximum Rs 5,000
Monthly ReturnSection 39Rs. 100 per day of delay Maximum Rs 5,000
Final Return in case of Cancellation of RegistrationSection 45Rs. 100 per day of delay Maximum Rs 5,000
Annual ReturnSection 44Rs 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

GST Return Filing Dates Fees for Late Filing of GST Returns

Leave a Reply

Your email address will not be published. Required fields are marked *