GST late fee under Section 47, explained

Late fee under Section 47 of the CGST Act is Rs.50 per day (Rs.25 CGST + Rs.25 SGST) for GSTR-1 and GSTR-3B, reduced to Rs.20 per day for nil returns. It runs from the day after the due date to the date of filing and is capped by annual turnover under Notification 07/2023-Central Tax. There is no late fee under the IGST Act.

The statutory position

Section 47 levies a late fee of Rs.100 per day per Act (Rs.200 combined), subject to a maximum of Rs.5,000 per Act. For GSTR-1 and GSTR-3B this has been reduced by notification to Rs.25 per day per Act (Rs.50 combined), and Rs.10 per day per Act (Rs.20 combined) for nil returns. The reduced rates flow from Notification 19/2021-Central Tax and later rationalisation notifications.

Turnover-based caps

Notification 07/2023-Central Tax rationalised the maximum late fee for GSTR-3B and GSTR-1 by turnover slab. The commonly applied caps (combined CGST + SGST) are:

the cap applicable to your specific return type and tax period against the latest CBIC notification before relying on it.

Worked example

A taxpayer with turnover of Rs.3 crore files GSTR-3B 40 days late, with tax due.

• Gross fee = 40 days × Rs.50 = Rs.2,000
• Cap for the Rs.1.5–5 crore slab = Rs.5,000
• Late fee payable = lower of the two = Rs.2,000 (Rs.1,000 CGST + Rs.1,000 SGST)

Compute your own figure instantly with the GST Late Fee Calculator.

Late fee vs interest — do not confuse them

Late fee under Section 47 is for late filing of the return. Late payment of tax is a separate charge: interest at 18% per annum under Section 50. Both can apply together — a return filed late with tax paid late attracts late fee and interest. Late fee is paid through the cash ledger only; it cannot be discharged using ITC.