Penalties Section 47 CGST — Late Fee for GSTR-7 (TDS Return under GST)
Section 47 CGST — Late Fee for GSTR-7 (TDS Return under GST)
CGST Act 2017 — 47
₹50 per day for late GSTR-7 (TDS deductor return), capped at ₹2,000 per current CBIC notification.
The Penalty
₹50 per day (₹25 CGST + ₹25 SGST)
- Cap
- ₹2,000 per return
- Calculation base
- Days from due date (10th of following month) to filing date
- Period
- Per day from due date.
When does this apply?
Registered TDS deductor under s.51 files GSTR-7 after the 10th of the following month.
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹1,500Before cap: ₹1,500
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| 20-day delay | ₹50 × 20 = ₹1,000 | ₹1,000 |
How it is levied
System-computed on GSTN portal.
⚠ VERIFY
Confirm the current cap and per-day amount — CBIC has notified reduced amounts for prior periods; a general cap may still apply.