Late fee on delay in GST return filing

Last udpated: Nov. 4, 2017, 9:12 p.m.

If you missed to file your GST returns on time, you will have to pay late filing fee. Government started charging late filing fee from August 2017 itself.

In this post I will share with you a calculator to estimate the late filing fee you have to pay, if you miss to file your GST returns on time.

GST returns late filing fee calculator

Due - Date
Filing Date
Particulars Numbers
Delay in Days
CGST Late Fee
SGST Late Fee
Total Late Fee

How much late filing fee will charged on different returns?

As per section 47 of CGST Act, 2017 late filing fee will be charged as below:

Late filing fee as per CGST Act
Returns to be filed Fee applicable
GSTR -1 for outward supplies 50 per day, max upto 5,000
GSTR -2 for inward supplies 50 per day, max upto 5,000
GSTR-3/GSTR-3B monthly return 50 per day, max upto 5,000
GSTR-4 Quarterly return under composition scheme 50 per day, max upto 5,000
Final Return 50 per day, max upto 5,000
Annual Return 50 per day, max upto .25% of turnover

How is GST late filing fee calculated?

GST late filing is calculated using the formula "(Days delayed x 50)" for each head of tax.

If you have delayed for 3 days, the late filing fee will 3X50 = 75 for CGST and 75 for SGST.

Further, it should be noted that fee is applicable even if you are filing Nil returns. Filing return is compulsory under GST law. Once you have registered under GST, you have to file returns.

Concerns over GST Late filing fee

It can be understood that late filing fee is charged so that tax payers file returns on time without any delay.

The whole GST regime depends on IT infrastructure and timely and accurate information filed by tax payers, a delay can cause hardship to another tax payer.

However tax payers have following concerns which government should address:

  1. Late filing fee is more than amount of tax payable.
  2. Late filing fee is charged even for Nil returns.
  3. Late filing fee should be waived for the period or days on which GST portal face problems.

How to pay Late filing fee on GST portal?

Paying GST late filing fee is easy.

The process to pay late filing fee is similar to payment of tax.

  • Click Service
  • Click on Challans
  • Click on Create Challan

A normal form will open, you are already familiar with this form as it is the same form used to pay your CGST and SGST tax.

In this form fill the amount of fee under FEE column of respective tax head.

Note: Do not fill complete fee amount in a single column, fill in different tax heads such as SGST and CGST.

Posted by Pulkit Sharma under GST

A Chartered Accountant by qualification. Love to code and share knowledge. On a mission to create the largest knowledge library for finance and taxation professionals. Check Profile


Comment by GST Payer

The above late filing fee is only for CGST, you have to add equivalent amount in SGST also.

Comment by Pulkit Sharma

Yes SGST late filing fee has to be added separately. One more thing to note is that date of submission and date of filing are different dates, system gets locked once data is submitted. So, the fee may be calculated till the date of submission and fee upto date of filing may be charged in next return filing date.

Comment by GST Payer

Late fee has changed. This calculator needs to be updated and will be done shortly.

Comment by Pulkit Sharma

Late fee calculator is updated now with latest changes in fee Rs. 50 per day. 25 for SGST and 25 for CGST.

Comment by V Ankitha

What is the late fees for GSTR-6 Nil return?

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