Quick Summary
GST return filing fees mainly include two components: professional charges (service provider fees) and statutory charges like late fees and interest if deadlines are missed. For GSTR-1 and GSTR-3B, the late fee is typically Rs 50/day (Rs 20/day for nil), with caps based on turnover, plus 18% p.a. in
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GST return filing fees consist of two main parts: professional charges, which are market-driven fees paid to CAs or consultants, and statutory charges, which are law-defined penalties like late fees and interest for missing deadlines.
For GSTR-1 and GSTR-3B, the daily late fee is Rs 50 (Rs 25 CGST + Rs 25 SGST) for non-nil returns and Rs 20 (Rs 10 CGST + Rs 10 SGST) for nil returns.
Yes, nil GSTR-1/GSTR-3B returns have a maximum late fee of Rs 500. For non-nil returns, the caps vary by turnover: up to Rs 1.5 crore is Rs 2,000, Rs 1.5-5 crore is Rs 5,000, and above Rs 5 crore is Rs 10,000.
Interest is charged at 18% per annum on the net tax amount that is paid late. This is calculated from the original due date until the actual date of payment.
The portal automatically calculates late fees based on the number of days the return is delayed. Any unpaid late fees are carried forward to the next return period, and payment is mandatory in the CGST/SGST cash ledger before filing can be completed.
To minimise costs, it's crucial to adhere to a compliance calendar, file returns by their due dates, pay taxes in advance to avoid interest, be aware of turnover-based late fee caps, and conduct regular reconciliations to prevent mismatches that could lead to late filing.
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