Section 47 of the CGST Act 2017 imposes a late fee for missing GSTR-1 and GSTR-3B — currently ₹50 per day (₹25 CGST + ₹25 SGST) for most taxpayers, capped at ₹10,000 for GSTR-3B and ₹5,000 for GSTR-1. Nil returns cost ₹20 per day. The statutory scale in s.47 is ₹100 per Act per day (₹200 total), capped at ₹5,000, with fee reductions notified over time. The fee is payable in cash — ITC cannot be used.
What the law actually requires
Section 47, CGST Act 2017 — late fee for failure to furnish outward-supply details, inward-supply details, or returns by the due date. The statutory provision sets the fee at ₹100 per day per Act — that is ₹100 CGST + ₹100 SGST = ₹200 per day in total for a normal return — subject to a maximum of ₹5,000 per return. For nil returns, the fee is ₹20 per day (₹10 CGST + ₹10 SGST).
In practice, the fee charged to most taxpayers is lower, because the government has notified reduced late fees for GSTR-1 and GSTR-3B. The reduced fee in force for most taxpayers is ₹50 per day (₹25 CGST + ₹25 SGST), with a higher cap of ₹10,000 for GSTR-3B and a ₹5,000 cap for GSTR-1. This is why the number quoted on the portal is usually ₹50/day, not ₹200/day.
⚠️ — the reduced-fee notifications (₹50/day for GSTR-1/GSTR-3B and the GSTR-3B ₹10,000 cap) and any active amnesty waiver should be confirmed against the latest notifications before publishing, as fee reductions and waiver schemes change.
The fee table
The fee is a return fee, separate from interest under s.50 on the tax itself. File the return but pay tax late → interest; pay tax on time but file late → fee; do both late → both. The s.50 interest is 18% per annum on the net tax; the s.47 fee is a flat per-day amount.
How it is paid
The late fee is debited to the electronic cash ledger — it cannot be set off against input tax credit. On the GST portal, the late fee for GSTR-3B is auto-computed and must be paid before the return is filed; GSTR-1's late fee is similarly tracked. A return that has been pending for months often surfaces with a pre-computed fee that surprises the accounts team at filing time.
Worked example: Meera Textiles Pvt Ltd files its October GSTR-3B late
Meera Textiles Pvt Ltd is a monthly filer in Surat. Its October GSTR-3B is due 20 November, but the accounts team files it on 5 January — 46 days late.
Now suppose the same return were filed 250 days late. At ₹50/day the fee would be ₹12,500 — but the GSTR-3B cap of ₹10,000 applies, so the fee is ₹10,000. A nil return filed 250 days late would cost ₹20 × 250 = ₹5,000 (₹2,500 CGST + ₹2,500 SGST), because nil returns carry the ₹20/day rate without the ₹10,000 cap structure.
Separately, if Meera had also paid its October tax late — say 10 days after the due date on ₹4,00,000 of net tax — it would owe s.50 interest of ₹4,00,000 × 18% × 10 ÷ 365 = ₹1,973 on top of the ₹2,300 fee. The fee and the interest are independent charges on the same default.
What a director should actually watch
- Calendar the 20th (GSTR-3B) and the 11th (GSTR-1) as hard deadlines. For QRMP filers, the quarterly return dates are later, but the monthly tax payment via PMT-06 by the 25th is a separate cash deadline.
- Treat the fee as the floor, not the ceiling. ₹50/day compounds quickly, and the real cost is downstream: a late GSTR-1 blocks your buyers' ITC under s.16(2)(aa).
- A nil return is not free — it is ₹20/day. Filing a nil return late still accumulates a fee, and "nil" means all tables zero; a return showing exempt sales is not nil for fee purposes in most states.
- Check for active amnesty waivers before paying. The department has periodically waived or reduced late fees through scheme notifications; confirm the current position before remitting a large accumulated fee.
- Reconcile the fee at filing time. The portal pre-computes the amount — compare it against your own day-count before paying, and keep the GSTR-3B filing proof.
The QRMP and annual-return angles
A QRMP filer (turnover up to ₹5 crore) files GSTR-1 and GSTR-3B quarterly, but the tax still flows every month through Form GST PMT-06 by the 25th. Missing the monthly payment attracts s.50 interest on the tax, while a late quarterly return attracts the s.47 fee — the two can hit the same quarter independently. The quarterly due dates are the 13th for GSTR-1 and the 22nd (special-category states) or 24th (other states) of the month after the quarter for GSTR-3B.
The annual return GSTR-9 carries its own fee: ₹200 per day, capped at 0.25% of turnover. For a company with ₹8 crore turnover, that cap is ₹2,00,000 — the ceiling binds long before the per-day fee does. A company that treats GSTR-9 as optional is carrying a fee that can reach six figures, separate from any s.47 exposure on the monthly returns.
FAQ
How much is the GST late fee per day?
For most taxpayers, ₹50 per day (₹25 CGST + ₹25 SGST) for GSTR-1 and GSTR-3B, capped at ₹5,000 for GSTR-1 and ₹10,000 for GSTR-3B. The statutory scale in s.47 is ₹100 per Act per day.
Is the late fee the same for a nil return?
No. A nil return attracts ₹20 per day (₹10 CGST + ₹10 SGST). Nil means all tables zero.
Can I pay the late fee using ITC?
No. The fee is debited to the electronic cash ledger only.
Does a late GSTR-1 attract a fee even if GSTR-3B was filed on time?
Yes. Each return is separately due, and each late return attracts its own fee.
Is the late fee the same as interest under s.50?
No. The s.47 fee penalises the late return; s.50 interest (18% per annum) compensates for late tax payment. Both can apply to the same month.
Has the late fee been waived recently?
There have been periodic amnesty and waiver schemes. Confirm whether any waiver is currently active before paying.
Use the GST interest calculator to model both the fee and the interest for a late month: /tools/gst-interest-calculator. For a GST compliance audit of your company, visit pvtltd.co.
Sources
- Section 47 CGST Act 2017 (late fee for non-filing of returns)
- Section 50 CGST Act 2017 (interest on late payment)
- Section 49 CGST Act 2017 (electronic cash ledger)
- Reduced-fee notifications for GSTR-1 and GSTR-3B (verify current notification)
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