Calculate penalty for delayed GSTR filing. Covers GSTR-1, GSTR-3B, GSTR-9 and GSTR-4 returns.
Under Section 47 of the CGST Act, a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) is charged for delayed GSTR-1 and GSTR-3B filing. For NIL returns the fee is ₹20 per day. Maximum cap is ₹10,000 for most returns.
| Return | Late Fee/Day | NIL Return | Max Cap |
|---|---|---|---|
| GSTR-3B | ₹50/day | ₹20/day | ₹10,000 |
| GSTR-1 | ₹50/day | ₹20/day | ₹10,000 |
| GSTR-9 | ₹200/day | ₹200/day | 0.25% of turnover |
| GSTR-4 | ₹50/day | ₹20/day | ₹5,000 |