🔹 1. Late Fee for GSTR-1 (Outward Supplies Return)

• Rs. 50 per day of delay (Rs. 25 CGST + Rs. 25 SGST)

• Maximum late fee: Rs. 2,000 (Rs. 1,000 CGST + Rs. 1,000 SGST)

🔸 If there are no outward supplies (i.e., NIL return):

• Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST)

• Maximum late fee: Rs. 500 (Rs. 250 CGST + Rs. 250 SGST)

🔹 2. Late Fee for GSTR-3B (Monthly Summary Return)

• Rs. 50 per day of delay (Rs. 25 CGST + Rs. 25 SGST)

• Maximum: Rs. 5,000 (for each return)

🔸 For NIL GSTR-3B returns:

• Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST)

• Maximum: Rs. 500

🔹 3. Late Fee for GSTR-4 (Composition Scheme Dealers)

• Rs. 50 per day of delay (Rs. 25 CGST + Rs. 25 SGST)

• Maximum: Rs. 2,000

🔸 For NIL return:

• Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST)

• Maximum: Rs. 500

🔹 4. Late Fee for GSTR-9 (Annual Return)

• Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST)

• Subject to a maximum of 0.25% of the taxpayer's turnover in the state or union territory.

🔹 5. Waivers and Reductions

The GST Council occasionally provides waivers or reduced late fees through notifications, especially for small taxpayers or due to exceptional circumstances (like COVID-19).

You should always verify via the latest CBIC notifications or consult a GST practitioner for the most current applicability.