Late fee of excise return

For legacy Central Excise (limited to specific goods like tobacco/Gutkha), a late fee of ₹100 per day (capped at ₹20,000) was historically applicable; however, you should verify current requirements on the CBIC portal as procedures for these specific industries are subject to ongoing notifications. If you were referring to GST or Income Tax, different fee structures apply (e.g., ₹50/day for GST; up to ₹5,000 for ITR).