Yes, late fees are applicable for delayed GSTR1 filings. While there was a one-time opportunity to file backlogged returns from July 2017 to November 2019 without penalty, this waiver ended on 10 January 2020. After this date, a daily late fee of at least Rs 100 (Rs 50 for CGST and Rs 50 for SGST) is charged for non-filing.
10 March 2020
An option was given to taxpayers to file their return without late fee .
Taxpayers could clear their backlog of GSTR-1, pending from July 2017 to November 2019 without paying any late fees as the authorities have provided a one-time measure to clear backlogs. However, the late fee waiver was applicable only till 10 January 2020, beyond which a late fee of at least Rs 100 (50+50) per day is to be charged for non-filing of GSTR-1, according to the Central Board of Indirect Taxes (CBIC)