Late fee CMP-08 FY 2021-22

This query is : Resolved

satish kumar Chauhan (Querist)
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07 August 2025 R/experts

Pl clear that late fee was waived for the 1st, 2nd & 3rd QTR FY 2021-22. if was waived or composition dealer is not liable to pay late filling of CMP-08.

Kindly provide the any press note/notification in this regard and late fee is payable than how much maximum late fee penalty to be paid per return for delay.

Thanks

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 No waiver for CMP‑08 late fees beyond March 2021. For Q2, Q3, Q4 of 2021‑22, the late fee remains applicable at ₹50 per day, with no upper limit, plus 18% interest on delayed tax payments.
Only the annual GSTR‑4 enjoyed a late fee waiver window and capped penalties; CMP‑08 filings did not.

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