GST Late fees

Late fee is applicable for " Not filing the return on or before due date". Late fee of Rs 50/day, i.e., Rs 25/day CSGT and Rs 25/day SGST in case of any tax liability. If there is a NIL tax liability, then the late fee gets reduced to Rs 20/day, i.e., Rs 10/day CSGT and Rs 10/day SGST.  It is Applicable to a Maximum limit of 5000 per return from the due date to the Actual Date of filing.