Maximum Late Fees GSTR 10

The maximum late fee for filing GSTR-10 (Final Return) is Rs. 10,000.

 This return is required to be filed by taxpayers whose GST registration has been cancelled or surrendered, and it must be submitted within three months from the date of cancellation or the date of the cancellation order, whichever is later.

 *Late Fee Details:* - *Per Day Late Fee*: Rs 200 - *Maximum Late Fee*: Rs 10,000 *Amnesty Scheme:* There was an amnesty scheme in place from April 1, 2023, to June 30, 2023, which reduced the maximum late fee for filing GSTR-10 to Rs. 1,000 (Rs. 500 under CGST and Rs. 500 under SGST). This scheme applied to taxpayers with pending GSTR-10 returns for any period.

 It's essential to note that the amnesty scheme is not currently available, and taxpayers are required to file GSTR-10 within the specified due date to avoid late fees and penalties.

For GSTR-10, the late fee under Section 47 is Rs 200 per day of delay (Rs 100 CGST + Rs 100 SGST), with a maximum cap of Rs 10,000 (Rs 5,000 CGST + Rs 5,000 SGST).

No interest applies separately for GSTR-10 delay because GSTR-10 is a nil return for most cancellations (there is no tax to pay in most cases). The penalty is purely the late fee under Section 47.

If you have pending ITC to reverse at the time of cancellation:
- That reversal is made in GSTR-10 itself (Table 4 of the return)
- If the reversal creates a tax payable amount, interest at 18% per annum applies on that amount from the due date

For most businesses with no pending ITC, the total exposure is Rs 10,000 maximum regardless of how long the delay.

Section 128A amnesty (FY 2017-18 to 2019-20): this applies to demands under Section 73 only, not to Section 47 late fees on GSTR-10. So the amnesty does not help here.

For the full GSTR-10 filing process including how to compute and enter the ITC reversal amount, this [GSTR-10 final return guide](https://taxgarden.in/blog/gstr-10-final-return-gst-cancellation-filing-guide-india) has step-by-step instructions.