This page has the rate, the caps, a worked calculation and the due-date table in one place. We state only what the Central notifications say, and we say where the State side or a later notification could change the number. Late fee amounts are the part of GST law most often misquoted from memory, so check the amount the portal computes before you pay.
The rule: Section 47 and the two notifications
Section 47(1) of the CGST Act sets the base: a registered person who fails to furnish the details of outward supplies by the due date pays a late fee of ₹100 for every day of failure, subject to a maximum of ₹5,000. Two notifications bring that down for GSTR-1.
- Notification 4/2018-Central Tax waives the fee above ₹25 for every day of failure, and above ₹10 a day where there are no outward supplies in the month or quarter.
- Notification 20/2021-Central Tax puts a ceiling on the total fee for the tax period June 2021 onwards (or quarter ending June 2021 onwards). The ceiling depends on the aggregate turnover of the preceding financial year, and on whether the return is nil.
One naming trap: Notification 19/2021-CT is the sister notification for GSTR-3B. The GSTR-1 ceiling is in 20/2021-CT.
Rate and cap table
The first three columns are the Central Act amounts from the notifications. The last column doubles them, which is what you get if your State’s notification mirrors the Central one. GSTN’s GSTR-3B manual says the daily fee is charged “per Act (CGST/SGST)”. We have not verified the State notifications, so treat the last column as an estimate and use the portal figure.
| Class of filer | Central fee per day | Central cap | Days to reach the cap | If State fee mirrors it: per day / cap |
|---|---|---|---|---|
| Nil outward supplies in the tax period | ₹10 | ₹250 | 25 | ₹20 / ₹500 |
| Aggregate turnover up to ₹1.5 crore (not nil) | ₹25 | ₹1,000 | 40 | ₹50 / ₹2,000 |
| Above ₹1.5 crore, up to ₹5 crore (not nil) | ₹25 | ₹2,500 | 100 | ₹50 / ₹5,000 |
| Above ₹5 crore (not nil) | ₹25 | ₹5,000 (Section 47(1) maximum) | 200 | ₹50 / ₹10,000 |
What to do once GSTR-2B is generated
Once GSTR-2B appears on the 14th, match it against your purchase register before preparing GSTR-3B. Spotting missing invoices, rate errors, and unfiled vendor returns early protects your input tax credit and prevents DRC-01C mismatch notices.
Days to reach the cap is the cap divided by the daily fee: ₹250 ÷ ₹10 = 25, ₹1,000 ÷ ₹25 = 40, ₹2,500 ÷ ₹25 = 100 and ₹5,000 ÷ ₹25 = 200. The notifications apply to the quarterly GSTR-1 as well, because they speak of the month or quarter.
A zero-tax return is not always a nil return. If you made zero-rated or exempt supplies, your return is not considered "nil" for late fee purposes. You must have completely blank outward supply tables to qualify for the reduced ₹10/₹20 per day rate.
Check before you quote a figure to a client. We found no later notification changing the GSTR-1 amounts, but a web search cannot prove there is none. Look at the notifications list on cbic-gst.gov.in for the current position, and at the late fee the portal shows when you file.
How the days are counted
For GSTR-3B, GSTN states the formula as date of filing minus due date, multiplied by the daily rate. We assume the same counting for GSTR-1: a return due on 11 October 2026 and filed on 26 October 2026 is 15 days late. If the portal shows a different number of days, the portal is what you will be asked to pay.
Worked example: a firm with ₹3.2 crore turnover
A distributor with aggregate turnover of ₹3.2 crore in the preceding financial year has a September 2026 GSTR-1 due on 11 October 2026. It has outward supplies, so it is in the ₹25-a-day class with a ₹2,500 Central ceiling. Three scenarios:
| Scenario | Days late | Days × daily fee | Central fee payable | With a mirrored State fee |
|---|---|---|---|---|
| Filed 26 October 2026 | 15 | 15 × ₹25 = ₹375 | ₹375 (below the cap) | ₹750 |
| Filed 31 January 2027 | 112 | 112 × ₹25 = ₹2,800 | ₹2,500 (capped) | ₹5,000 |
| Same firm, but a nil return, filed 26 October 2026 | 15 | 15 × ₹10 = ₹150 | ₹150 (below the ₹250 cap) | ₹300 |
The 112 days: 20 days from 11 to 31 October, plus 30 in November, 31 in December and 31 in January, which is 20 + 30 + 31 + 31 = 112. At ₹25 a day that is ₹2,800, and the notification trims it to ₹2,500, a saving of ₹300 on the Central side.
Put that next to what the delay does to a buyer. Suppose the 26 October filing included one invoice of ₹5,00,000 plus 18 per cent GST of ₹90,000 (that is ₹5,00,000 × 18 ÷ 100). The distributor pays ₹375 in Central late fee. The buyer cannot claim ₹90,000 of ITC in the September return, and has to wait until the October return. That is ₹90,000 of cash tied up for a month, set against a fee of a few hundred rupees. It is the reason buyers watch suppliers’ filing dates.
GSTR-1 due dates in one table
| Return | Due date | Example |
|---|---|---|
| GSTR-1, monthly filer | 11th of the next month | September 2026: 11 October 2026 |
| GSTR-1, quarterly filer (QRMP) | 13th of the month after the quarter | July to September 2026: 13 October 2026 |
| IFF for month 1 or 2 (optional, quarterly filers) | 13th of the next month | August 2026: 13 September 2026 |
| GSTR-1A (optional) | Optional: after GSTR-1 and before GSTR-3B of the same period (Rule 59(1) proviso) | Filed once at most per tax period |
GSTN adds that the dates may be extended by the Government through notification. Section 37(1) of the Act mentions the tenth day; the 11th and 13th are the dates GSTN publishes, so use the GSTN date.
Is there a late fee for the Invoice Furnishing Facility (IFF)?
Quarterly filers (under the QRMP scheme) use the IFF to upload B2B invoices in the first and second months of a quarter. There is no late fee if you fail to use the IFF.
“No, there will be no late fee applicable on late filing of IFF, as IFF is neither mandatory nor allowed to be filed after the due date.” GSTN FAQ on IFF, Question 4
If you miss the 13th of the month deadline for IFF, the portal simply locks the facility. You will then report those invoices in your regular quarterly GSTR-1.
What else a late GSTR-1 holds up
The fee is the smaller consequence. The sequence rules make one late return delay the next ones.
- Your own GSTR-3B. Section 39(10) says a return for a tax period cannot be furnished if the Section 37 outward details for that period have not been furnished.
- Your next GSTR-1. Section 37(4) bars furnishing outward details for a period if any previous period’s details are pending, and Rule 59(6) bars GSTR-1 if the GSTR-3B for the preceding month (or preceding tax period, for quarterly filers) has not been furnished.
- A notice. GSTN says a system-generated return defaulter notice in format 3A follows non-filing by the due date.
- A time limit. Section 37(5) stops furnishing outward details after three years from the due date, unless the Government notifies otherwise.
- Angry customers (blocked ITC). GSTR-2B is generated on the 14th based on GSTR-1 filings up to the 11th (or 13th for quarterly filers). If you file late, your invoices miss your customer's GSTR-2B window for that month, blocking their Input Tax Credit.
How the fee is paid
Section 49(4) lets the electronic credit ledger pay only output tax, so ITC cannot pay a late fee. GSTN’s GSTR-3B manual says late fee and interest can be paid only from the cash ledger balance in the respective head. The GSTN pages we checked do not describe a screen specific to GSTR-1 late fee payment. Keep cash in the ledger, look at what the portal presents at filing, and ask your CA to confirm the payment route before you pay.
What a late GSTR-1 does to your buyers’ GSTR-2B
A buyer’s GSTR-2B for a month carries the GSTR-1 details furnished between the day after the previous month’s GSTR-1 due date and the due date of the month itself (Rule 60(7)). Late means the invoice falls into the next window. For the buyer, Section 16(2)(aa) and Rule 36(4) then bar the claim until it appears in GSTR-2B. The full chain, with a table of filing date against 2B month, is in what GSTR-1 is and how it feeds GSTR-2B.
If you are the buyer facing a late supplier, the next pages to open are supplier not filing GSTR-1, the payment hold SOP and the 14th to 20th timeline. For how GSTR-1 relates to the return where you pay, see GSTR-1 vs GSTR-3B, and for the portal steps that avoid a late filing, how to file GSTR-1. The month-end sequence is also in the freeze-date guide.
Frequently asked questions
What is the late fee for GSTR-1 per day?
Under Notification 4/2018-CT the Central Act fee is ₹25 for every day of delay, or ₹10 a day if there are no outward supplies in the tax period. GSTN says for GSTR-3B that the fee is charged per Act (CGST and SGST), so the total on the portal can be higher than the Central figure. Check the amount the portal shows before you pay.
What is the maximum late fee for GSTR-1?
Under Notification 20/2021-CT the Central Act fee is capped at ₹250 for a nil GSTR-1, ₹1,000 if aggregate turnover in the preceding financial year was up to ₹1.5 crore, and ₹2,500 for above ₹1.5 crore and up to ₹5 crore. Above ₹5 crore the Section 47(1) maximum of ₹5,000 applies. These are Central Act amounts, so check the current notification list for later changes.
Is there a late fee for late filing of IFF?
No. GSTN says there is no late fee on late filing of IFF, as IFF is neither mandatory nor allowed to be filed after the due date. The late fee applies to the quarterly GSTR-1.
Can I pay the GSTR-1 late fee from my ITC balance?
No. Section 49(4) allows the electronic credit ledger to be used only for output tax, and GSTN's GSTR-3B manual says late fee can be paid only from the cash ledger. Plan to pay the fee in cash.
What happens to my buyer's ITC if I file GSTR-1 late?
It moves to a later month. Under Rule 60(7), a buyer's GSTR-2B for a month carries GSTR-1 details furnished up to the due date of that month's GSTR-1. A GSTR-1 filed after the due date falls into the next month's window, so the buyer can claim the ITC only in the next month's return.
Find the late filers among your suppliers
Drop the month’s GSTR-2B (Excel or JSON) and your purchase register into gstr2bmatch.in. The report puts each invoice in a bucket: matched, value mismatch, in books but missing from 2B, in 2B but not in books, with IMS Pending flagged separately, and totals the ITC at risk in rupees. Suppliers who filed late show up as invoices in books but missing from 2B. It does not calculate GSTR-1 late fee. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 21 October 2026. Sources: CGST Act, Section 47, Notification 4/2018-Central Tax (GST Council copy), Notification 20/2021-Central Tax, GSTN GSTR-1 FAQ, GSTN IFF FAQ, GSTN GSTR-3B manual, Section 37, Section 39, Section 49, Rule 59, Rule 60.