Penalties Section 47 CGST — Late Fee for GSTR-1 (Outward Supplies Return)
Section 47 CGST — Late Fee for GSTR-1 (Outward Supplies Return)
Central Goods and Services Tax Act 2017 — 47
₹50/day for taxable-supply returns; ₹20/day for nil returns. Capped by notifications based on annual aggregate turnover.
The Penalty
₹50/day (taxable) or ₹20/day (nil) — ₹25 CGST + ₹25 SGST (or ₹10+₹10 for nil)
- Cap
- Notification-based cap by turnover — VERIFY for current notification
- Calculation base
- Days from due date of GSTR-1 until actual filing
- Period
- Per day from due date until filing
When does this apply?
GSTR-1 filed after due date (11th of following month for monthly; 13th for QRMP quarterly)
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹1,500₹50 per day × 30 days
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| Nil return GSTR-1 filed 20 days late | ₹20 × 20 = ₹400 (CGST ₹200 + SGST ₹200) | ₹400 |
| Taxable GSTR-1 filed 15 days late | ₹50 × 15 = ₹750 (CGST ₹375 + SGST ₹375) | ₹750 |
How it is levied
Automatically computed by GSTN; pre-filled in GSTR-3B as late fee payable.
⚠ VERIFY
Late fee caps under GSTR-1 change via CBIC notifications and budget amendments. As of Aug 2026, verify the current maximum late fee for your annual aggregate turnover slab on the GSTN portal before computing liability.