late fee

As per section 47 of CGST Act, 2017 late filing fee will be charged as below:

Late filing fee as per CGST ActReturns to be filedFee applicableGSTR -1 for outward supplies50 per day, max upto 5,000GSTR -2 for inward supplies50 per day, max upto 5,000GSTR-3/GSTR-3B monthly return50 per day, max upto 5,000GSTR-4 Quarterly return under composition scheme50 per day, max upto 5,000Final Return50 per day, max upto 5,000Annual Return50 per day, max upto .25% of turnover