Maximum late fee on Gstr3

As per section 47 of CGST Act, Maximum Late fees is Rs. 5,000/- and as per SGST/UTGST Act is Rs. 5,000/-. Therefore, for a month the aggreagate late fees payable is Rs. 10,000/- irrespective of fact that of nil return 

The law has fixed a maximum late fee of Rs 5,000. This means that in any case, the maximum late fees that can be charged by the Government is Rs 5,000 each return being filed under each Act.