Summary of late fees payable on GSTR-1 [Section 47(1) read with section 128 of CGST Act]

Notification No. 04/2018 - Central...

Summary of late fees payable on GS...

Summary of Notifications issued u/...

1. Late fees payable on late furnishing of GSTR-1 u/s 47

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As per section 47(1), on delay furnishing of GSTR-1, late fees payable is lower of

Rs.100 for every day during which such failure continues

Rs.5,000.

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However, through various notifications issued u/s 128, CG has waived late fees on GSTR-1 which are as follows:

2. Daily late fees payable on late furnishing of GSTR-1 after waive off

Period	Type of RP	Furnish GSTR-1	Late Fees	Notifications
Jul-17 onwards	Any RP	NA	Rs.25 per day	04/2018-Central Tax dt. 23-01-2018
Jul-17 onwards	RP having nil GSTR-1	NA	Rs.10 per day	04/2018-Central Tax dt. 23-01-2018 [1^st Proviso]
Jul-17 to Sep-18	Any RP	between 22/12/2018 to 31/03/2019	Nil	04/2018-Central Tax dt. 23-01-2018 [2^nd Proviso]
Jul-17 to Nov-19	Any RP	between 19/12/2019 to 17/01/2020	Nil	04/2018-Central Tax dt. 23-01-2018 [3^rd Proviso]
Jul-19	RPs whose PPoB is in the specified district as mentioned in notification having AT > Rs.1.5 Cr in preceding or current FY	by 20^th Sep, 2019	Nil	41/2019-Central Tax dt. 31-08-2019 [i]
Jul-19 & Aug-19	RPs whose PPoB is in the State of Jammu and Kashmir, having AT > Rs.1.5 Cr in preceding or current FY	by 11^th Oct, 2019	Nil	41/2019-Central Tax dt. 31-08-2019 [ii, v]
Mar-20	Any RP	by 10^th Jul, 2020	Nil	04/2018-Central Tax dt. 23-01-2018 [4^th Proviso]
Apr-20	Any RP	by 24^th Jul, 2020	Nil	04/2018-Central Tax dt. 23-01-2018 [4^th Proviso]
May-20	Any RP	by 28^th Jul, 2020	Nil	04/2018-Central Tax dt. 23-01-2018 [4^th Proviso]
Jun-20	Any RP	by 5^th Aug, 2020	Nil	04/2018-Central Tax dt. 23-01-2018 [4^th Proviso]
Jan-Mar, 20	Any RP	by 17^th Jul, 2020	Nil	04/2018-Central Tax dt. 23-01-2018 [4^th Proviso]
Apr-Jun, 20	Any RP	by 3^rd Aug, 2020	Nil	04/2018-Central Tax dt. 23-01-2018 [4^th Proviso]

3. Maximum late fees payable on late furnishing of GSTR-1

Period	Type of RP	Late Fees	Notifications
Jul-17 to May-21	Any RP	Rs.5,000	Section 47(1)
Jun-21 onwards	RPs who have nil outward supplies in the tax period	Rs.250	04/2018-Central Tax dt. 23-01-2018 [5^th Proviso]
Jun-21 onwards	RPs having an AT of up to Rs. 1.5 cr in the preceding FY, other than those covered under S. No. 1	Rs.1,000	04/2018-Central Tax dt. 23-01-2018 [5^th Proviso]
Jun-21 onwards	RPs having an AT of more than Rs. 1.5 cr and up to Rs. 5 cr in the preceding FY, other than those covered under S. No. 1	Rs.5,000	04/2018-Central Tax dt. 23-01-2018 [5^th Proviso]