Returns Late Fee under GST

🔹 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)

Turnover in Financial Year	Late Fee per Day (Total)	Maximum Late Fee Limit
Up to ₹5 crore	₹50 per day (₹25 CGST + ₹25 SGST)	0.04 % of turnover (₹0.02% CGST + ₹0.02% SGST)
Above ₹5 cr and up to ₹20 cr	₹100 per day (₹50 + ₹50)	0.04 % of turnover (₹0.02% + ₹0.02%)
Above ₹20 crore	₹200 per day (₹100 + ₹100)	0.50 % of turnover (₹0.25% + ₹0.25%)

🔹 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.