Late fee, return by return, with the cap that actually matters.
A separate working table for GSTR-1, 3B, 4, 5, 5A, 6, 7, 8, 9/9C and 10. Per Act, combined amount, NIL treatment, turnover-wise ceilings and the direct late-fee notification trail are shown together.
How to read it. “Per Act” means the CGST or corresponding SGST/UTGST side. “Combined” is the commonly quoted CGST + SGST/UTGST amount. The Central Tax notifications govern the Central side. For a particular State or Union territory, verify the corresponding State notification before treating the two sides as identical.
Monthly and periodic returns
Current ordinary position. A one-time waiver or amnesty does not change the ordinary rate for every period.
| Return | Legal basis | CGST / IGST side | SGST / UTGST side | Combined | NIL | Current cap | Turnover basis |
|---|---|---|---|---|---|---|---|
| GSTR-1 | s.47(1), No.04/2018-CT, No.20/2021-CT | ₹25/day | ₹25/day | ₹50/day | ₹10 + ₹10 = ₹20/day | ₹500 / ₹2,000 / ₹5,000 / ₹10,000 combined | NIL; ≤₹1.5 cr; >₹1.5 cr to ₹5 cr; >₹5 cr |
| GSTR-3B | s.47(1), No.64/2017-CT, No.19/2021-CT | ₹25/day | ₹25/day | ₹50/day | ₹10 + ₹10 = ₹20/day | ₹500 / ₹2,000 / ₹5,000 / ₹10,000 combined | NIL; ≤₹1.5 cr; >₹1.5 cr to ₹5 cr; >₹5 cr |
| GSTR-4 | No.73/2017-CT, No.21/2021-CT | ₹25/day | ₹25/day | ₹50/day | ₹10 + ₹10 = ₹20/day | ₹500 NIL; ₹2,000 otherwise | No turnover slab |
| GSTR-5 | No.05/2018-CT | ₹25/day | ₹25/day | ₹50/day | ₹10 + ₹10 = ₹20/day | ₹5,000 + ₹5,000 = ₹10,000 combined | No turnover slab |
| GSTR-6 | No.07/2018-CT | ₹25/day | ₹25/day | ₹50/day | No special NIL reduction | ₹5,000 + ₹5,000 = ₹10,000 combined | No turnover slab |
| GSTR-7 | No.22/2021-CT; No.23/2024-CT | ₹25/day | ₹25/day | ₹50/day | ₹0 where monthly TDS is NIL | ₹1,000 + ₹1,000 = ₹2,000 combined for non-NIL | No turnover slab |
| GSTR-8 | s.47(1) read with s.52; Finance Act 2022; No.18/2022-CT | ₹100/day | ₹100/day | ₹200/day | No special NIL reduction identified | ₹5,000 + ₹5,000 = ₹10,000 combined | No turnover slab |
| GSTR-5A | IGST Act, s.20; No.06/2018-CT rescinded by No.13/2018-CT | No current s.47 late-fee route | Not separately leviable under s.47 | Not applicable | Not applicable | Not applicable | |
GSTR-1 and GSTR-3B, turnover-wise cap
| Return position | CGST / Act | SGST / Act | Combined cap | Basis |
|---|---|---|---|---|
| NIL return / NIL outward supplies | ₹250 | ₹250 | ₹500 | Irrespective of AATO |
| AATO up to ₹1.5 crore | ₹1,000 | ₹1,000 | ₹2,000 | Preceding FY |
| AATO above ₹1.5 crore and up to ₹5 crore | ₹2,500 | ₹2,500 | ₹5,000 | Preceding FY |
| AATO above ₹5 crore | ₹5,000 | ₹5,000 | ₹10,000 | Preceding FY |
The cap follows the tax period. A May 2021 return remains under the pre-June-2021 cap even though its ordinary due date fell in June 2021.
Annual and final returns
| Return | Daily per Act | Combined | NIL / special rule | Current ceiling | Notification / clarification |
|---|---|---|---|---|---|
| GSTR-9, up to FY 2021-22 | ₹100/day | ₹200/day | No separate NIL rate | 0.25% of turnover in State/UT per Act, 0.50% combined | s.47(2) |
| GSTR-9, FY 2022-23 onward, AATO ≤₹5 cr | ₹25/day | ₹50/day | No separate NIL rate | 0.02% per Act, 0.04% combined | No.07/2023-CT |
| GSTR-9, FY 2022-23 onward, AATO >₹5 cr to ₹20 cr | ₹50/day | ₹100/day | No separate NIL rate | 0.02% per Act, 0.04% combined | No.07/2023-CT |
| GSTR-9, FY 2022-23 onward, AATO >₹20 cr | ₹100/day | ₹200/day | No separate NIL rate | 0.25% per Act, 0.50% combined | No.07/2023-CT |
| GSTR-9C | No separate late-fee clock | Delay is measured as part of the complete annual return where 9C is required | Circular No.246/03/2025-GST | ||
| GSTR-10 | ₹100/day | ₹200/day | No special NIL rate | ₹5,000 + ₹5,000 = ₹10,000 combined | s.47; temporary relief below |
GSTR-9C is not a second late-fee clock. CBIC Circular No.246/03/2025-GST clarifies that where GSTR-9C is required, the annual return is complete only when both GSTR-9 and GSTR-9C are furnished, so late fee is computed for the complete annual return rather than once for each form.
Direct notification trail, 2017 to 2026
Scope: direct late-fee rate, cap, waiver, amnesty or waiver-window notifications. Pure due-date extension notifications are not repeated.
| Return | Notification | Effect | Practical status |
|---|---|---|---|
| GSTR-3B | 28/2017-CT · 21.09.2017 | Waived July 2017 late fee. | Historical waiver |
| GSTR-3B | 50/2017-CT · 13.10.2017 | Waived August and September 2017 late fee. | Historical waiver |
| GSTR-3B | 64/2017-CT · 15.11.2017 | Reduced ordinary late fee to ₹25/Act/day and capped at ₹5,000/Act. | Rate / cap |
| GSTR-1 | 04/2018-CT · 23.01.2018 | ₹25/Act/day, NIL ₹10/Act/day. | Rate |
| GSTR-5 | 05/2018-CT · 23.01.2018 | ₹25/Act/day, NIL ₹10/Act/day. | Rate |
| GSTR-5A | 06/2018-CT · 23.01.2018 | Attempted reduction to ₹25/day, NIL ₹10/day. | Rescinded |
| GSTR-5A | 13/2018-CT · 07.03.2018 | Rescinded No.06/2018-CT because Section 47 was not applicable to GSTR-5A through Section 20 IGST. | No s.47 route |
| GSTR-6 | 07/2018-CT · 23.01.2018 | ₹25/Act/day, statutory ₹5,000/Act ceiling. | Rate / cap |
| GSTR-1 / 3B / 4 | 75/2018-CT / 76/2018-CT / 77/2018-CT | One-time late-fee relief for specified July 2017 to September 2018 backlogs within the notified window. | Amnesty |
| GSTR-3B / 4 / 6 | 41/2018-CT · 04.09.2018 | Targeted late-fee waiver for specified classes and periods. | Targeted waiver |
| GSTR-1 | 41/2019-CT · 31.08.2019 | Targeted waiver for specified July 2019 GSTR-1 delay. | Targeted waiver |
| GSTR-1 | 74/2019-CT · 26.12.2019 | Amnesty / waiver for specified old GSTR-1 periods in the notified window. | Amnesty |
| GSTR-3B | 32/2020-CT / 52/2020-CT / 57/2020-CT | COVID-period late-fee relief, caps and amendments for specified 2020 tax periods. | COVID relief |
| GSTR-1 | 33/2020-CT / 53/2020-CT | COVID-period late-fee relief for specified monthly or quarterly periods. | COVID relief |
| GSTR-1 / 3B | 09/2021-CT · 01.06.2021 | Specified COVID-period late-fee waiver. | Historical relief |
| GSTR-3B | 19/2021-CT · 01.06.2021 | Current turnover-wise caps and an old-return amnesty window. | Current cap structure |
| GSTR-1 | 20/2021-CT · 01.06.2021 | Current turnover-wise caps: ₹500 / ₹2,000 / ₹5,000 / ₹10,000 combined. | Current cap |
| GSTR-4 | 21/2021-CT · 01.06.2021 | ₹500 NIL and ₹2,000 otherwise, ₹250 / ₹1,000 per Act. | Current cap |
| GSTR-7 | 22/2021-CT · 01.06.2021 | ₹25/Act/day, cap ₹1,000/Act. | Current rate / cap |
| GSTR-3B | 33/2021-CT · 29.08.2021 | Extended the GSTR-3B late-fee amnesty window to 30.11.2021. | Window extension |
| GSTR-4 | 07/2022-CT / 12/2022-CT | Waived / extended the GSTR-4 late-fee relief for specified May-June 2022 periods. | Specified relief |
| GSTR-4 | 02/2023-CT / 22/2023-CT | Old-year GSTR-4 amnesty, with the filing window extended to 31.08.2023. | Amnesty |
| GSTR-8 | 18/2022-CT · 28.09.2022 | Brought Finance Act 2022 amendments, including Section 47 coverage of Section 52, into force from 01.10.2022. | Coverage date |
| GSTR-9 | 07/2023-CT · 31.03.2023 | Rationalised annual-return late fee from FY 2022-23 and created old-year amnesty for FY 2017-18 to FY 2021-22. | Current rates / amnesty |
| GSTR-9 | 25/2023-CT · 17.07.2023 | Extended old-year GSTR-9 amnesty window to 31.08.2023. | Window extension |
| GSTR-10 | 08/2023-CT · 31.03.2023 | Reduced late fee to ₹500/Act, ₹1,000 combined for the specified amnesty period. | Historical cap |
| GSTR-10 | 26/2023-CT · 17.07.2023 | Extended the GSTR-10 reduced-fee window to 31.08.2023. | Window extension |
| GSTR-7 | 23/2024-CT · 08.10.2024, effective 01.11.2024 | Waived late fee for a month with NIL TDS and limited the fee to ₹25/day and ₹1,000/Act for non-NIL months. | Current NIL rule |
| GSTR-9 / 9C | 08/2025-CT · 23.01.2025 | Waived specified excess late fee for annual returns up to FY 2022-23 where GSTR-9C was furnished by 31.03.2025. | Closed relief |
GSTR-5A needs separate treatment. Notification 06/2018-CT reduced the fee but Notification 13/2018-CT rescinded it because Section 47 of the CGST Act was not made applicable to GSTR-5A through Section 20 of the IGST Act. This page therefore does not present ₹25/₹10 as a current GSTR-5A late-fee rate.
GSTR-9C. Circular No.246/03/2025-GST says late fee is not charged separately for GSTR-9 and GSTR-9C. Notification 08/2025-CT supplied specified historical relief.
Working notes and source trail
Use the period, not today's rate
Use the late-fee rule applicable to the relevant tax period and the actual due date after any valid extension.
Verify the corresponding State notification
The Central Tax notification governs the CGST side. A State or UT computation should verify the matching SGST/UTGST notification.
Relief is not the ordinary cap
A one-time waiver or amnesty window does not rewrite the ordinary late-fee rate for every period.
Direct late-fee notifications only
The trail lists direct rate, cap, waiver and amnesty notifications. Pure due-date extension notifications are intentionally not repeated.
Primary sources: CBIC Central Tax Notification archive · GST Council notification database · Circular 246/03/2025-GST
Important: For audit, adjudication or demand computation, verify the exact return period, actual due-date extension, corresponding SGST/UTGST notification and any court order or special waiver applicable to that period.