How much is the late fee for GSTR-1?
| Per day | Maximum per return | |
|---|---|---|
| Nil return | ₹20 (₹10 CGST + ₹10 SGST) | ₹500 |
| Turnover up to ₹1.5 crore | ₹50 (₹25 CGST + ₹25 SGST) | ₹2,000 |
| Turnover ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 |
| Turnover above ₹5 crore | ₹50 | ₹10,000 |
Turnover here is your aggregate annual turnover in the previous financial year. Section 47 of the CGST Act sets the fee; notifications have reduced the daily amount, and Notification 20/2021-Central Tax set the caps for returns from June 2021.
Worked examples
| Store | Return | Days late | Fee |
|---|---|---|---|
| ₹80 lakh turnover | Monthly GSTR-1 | 9 | 9 × ₹50 = ₹450 |
| ₹80 lakh turnover | Monthly GSTR-1 | 60 | 60 × ₹50 = ₹3,000, capped at ₹2,000 |
| ₹3 crore turnover | Monthly GSTR-1 | 120 | ₹6,000, capped at ₹5,000 |
| Any | Nil GSTR-1 | 40 | 40 × ₹20 = ₹800, capped at ₹500 |
Days are counted from the day after the due date to the day of filing. For a monthly filer the due date is the 11th of the next month; for a quarterly filer, the 13th of the month after the quarter.
How is the GSTR-1 late fee paid?
Not on the GSTR-1 screen. The portal works it out when you file late and adds it to your next GSTR-3B, in the table for interest and late fee. It must be paid in cash from your electronic cash ledger: input tax credit cannot pay a late fee. GSTR-3B cannot be filed until it is paid.
Is there interest on a late GSTR-1?
No. GSTR-1 carries no tax payment, so there is no interest on it. But a late GSTR-1 holds up that period's GSTR-3B, which cannot be filed first, and a late GSTR-3B attracts its own late fee and 18% a year interest on the tax paid late in cash.
Is there a late fee on IFF?
No. The invoice furnishing facility for quarterly filers is optional, and missing it costs nothing. The late fee applies to the quarterly GSTR-1 itself.
Can the late fee be waived?
Only by a government notification for named periods, as the 2021 amnesty did for older GSTR-3B returns. An officer cannot waive it on request, and no general waiver applies to returns falling due now. Check the GST portal's news page before assuming one exists.
How do I avoid it?
- File by the 11th even if you are waiting on a figure; a mistake can be corrected once through GSTR-1A before GSTR-3B.
- File a nil return for a month with no sales: missing a nil return still costs ₹20 a day.
- Keep API access switched on if an app files for you: it lapses after 30 days at most, and a filing that cannot start is a filing that is late.
A return cannot be filed at all once three years have passed from its due date.