Late fee under section 47
Section 47 of the CGST Act charges a late fee for each day a return is filed after its due date, under both the CGST and the SGST Acts (half each). The government has reduced the fee and capped it by notification. As on 28 October 2026 the amounts are:
| Return | Per day (CGST + SGST) | Maximum | Notification |
|---|---|---|---|
| GSTR-3B or GSTR-1, nil | ₹20 | ₹500 | 19/2021 and 20/2021-CT |
| GSTR-3B or GSTR-1, turnover up to ₹1.5 crore | ₹50 | ₹2,000 | 19/2021 and 20/2021-CT |
| GSTR-3B or GSTR-1, ₹1.5–5 crore | ₹50 | ₹5,000 | 19/2021 and 20/2021-CT |
| GSTR-3B or GSTR-1, above ₹5 crore | ₹50 | ₹10,000 | Section 47 maximum |
| GSTR-4 (composition) | ₹50 (nil: ₹20) | ₹2,000 (nil: ₹500) | 73/2017 as amended by 21/2021-CT |
| GSTR-9, turnover up to ₹5 crore | ₹50 | 0.04% of turnover in the state | 07/2023-CT |
| GSTR-9, ₹5–20 crore | ₹100 | 0.04% of turnover in the state | 07/2023-CT |
| GSTR-9, above ₹20 crore | ₹200 | 0.5% of turnover in the state | 07/2023-CT |
Notifications 19/2021, 20/2021 and 21/2021-Central Tax are dated 1 June 2021; Notification 07/2023-Central Tax is dated 31 March 2023 and applies from FY 2022-23. Turnover means aggregate annual turnover of the previous financial year. The late fee must be paid in cash; it cannot be paid from input tax credit.
Interest under section 50
Tax paid after the due date carries interest at 18% a year for each day of delay (section 50(1) and Notification 13/2017-Central Tax). Since the proviso inserted by the Finance Act, 2021 (in force retrospectively from 1 July 2017 by Notification 16/2021-CT), interest on a late return is charged only on the part of the tax paid through the electronic cash ledger, not on tax set off from input tax credit. Interest on input tax credit wrongly availed and used is also 18% (section 50(3)).
Worked example
A trader with turnover of ₹1.2 crore files the GSTR-3B for September 2026 (due 20 October 2026) on 30 October 2026, 10 days late, and pays ₹40,000 of tax in cash.
- Late fee = 10 × ₹50 = ₹500 (₹250 CGST + ₹250 SGST), below the ₹2,000 cap.
- Interest = 40,000 × 18% × 10 ÷ 365 = ₹197.
Had the return been filed 60 days late, the fee would have reached the ₹2,000 cap after 40 days.
Three-year limit on filing
The Finance Act, 2023 added a rule that GSTR-1, GSTR-3B, GSTR-4 and GSTR-9 cannot be filed after three years from their due date (sections 37(5), 39(11) and 44(2) of the CGST Act), and the GST portal has enforced it since 2025. A return older than that can no longer be filed at all, which can block other filings and registration actions, so clear old returns early.
Common mistakes
- Assuming a nil return has no fee. It has ₹20 a day up to ₹500.
- Missing GSTR-1 while filing GSTR-3B (or the other way round). Each return has its own fee.
- Paying interest on the full tax when part was set off from credit; interest is on the cash part.
- Forgetting a one-time extension or waiver. If the government extended the date for your state or month, use the extended date.
Official sources
- CBIC tax information portal (CGST Act, Rules and notifications): sections 47 and 50 of the CGST Act; Notifications 13/2017, 73/2017, 19/2021, 20/2021, 21/2021, 16/2021 and 07/2023-Central Tax.
- GST portal (gst.gov.in): news and advisories on return filing.
Checked on 28 October 2026. The portal computes the final late fee when you file; one-time amnesty schemes are not included here.