Late fee for delayed filing GST returns

Posted on 02-06-2021:

Late fee for delayed filing GST returns is restricted to limit given below:

For GSTR-1 & GSTR-3B - return for June-2021/quarter Apr-Jun-2021 onwards (Click here for notification no. 19/2021, 20/2021) 

• Nil return : Rs. 500
• Other than Nil returns

        If Turnover is upto Rs.1. 5 crore : Rs. 2000

        If Turnover > 1.5 crore, upto Rs. 5 crore : Rs. 5000

For GSTR-4 - for FY 2021-22 onwards (Click here for notification no.21/2021)

• Nil return : Rs. 500
• Other than Nil returns : Rs. 2000

For GSTR-7 - return for June-2021 onwards : Rs.2000

(Click here for notification no. 22/2021)

Note: Late fee shown above are Total of Late fee under CGST & SGST head.