Agar aap GST registered taxpayer hain aur monthly ya quarterly GSTR-1 due date ke baad file karte hain, toh Section 47 ke tahat late fee automatically apply hoti hai. Bahut se vyapari aur accounts executives is confusion me rehte hain ki kya nil sales par bhi penalty lagegi ya maximum kitna amount portal par aayega.
Per day late fee calculation ke niyam
Section 47(1) ke anusaar statutory late fee Rs 100 per day per Act hoti hai, par government ne relief notifications ke zariye is rate ko kam kiya hua hai. Notification 4/2018-Central Tax ke anusaar daily late fee is prakaar calculate hoti hai:
| Return Category | CGST (Per Day) | SGST (Per Day) | Total Daily Fee |
|---|---|---|---|
| Nil outward supplies (koyi sale nahi) | Rs 10 | Rs 10 | Rs 20 |
| Regular outward supplies (liability banti hai) | Rs 25 | Rs 25 | Rs 50 |
Daily fee due date ke agle din se lekar return file hone ki tarikh tak count ki jati hai. Monthly filers ke liye due date har mahine ki 11 tarikh hoti hai, aur quarterly filers ke liye quarter khatam hone ke agle mahine ki 13 tarikh hoti hai.
Turnover ke hisab se maximum late fee cap
Small taxpayers aur nil filers ko relief dene ke liye CBIC ne tax period June 2021 onwards Notification 20/2021-Central Tax ke zariye maximum cap set kiya hai. Preceding financial year ke turnover ke aadhar par maximum upper limit is prakaar tay hai:
| Taxpayer Category aur Turnover Slabs | CGST Cap | SGST Cap | Total Maximum Cap |
|---|---|---|---|
| Nil outward supplies in tax period | Rs 250 | Rs 250 | Rs 500 |
| Turnover up to Rs 1.5 crore (pichhle saal) | Rs 1,000 | Rs 1,000 | Rs 2,000 |
| Turnover Rs 1.5 crore se Rs 5 crore tak | Rs 2,500 | Rs 2,500 | Rs 5,000 |
| Turnover above Rs 5 crore | Rs 5,000 | Rs 5,000 | Rs 10,000 |
Common mistake: Bahut se taxpayers yeh samajhte hain ki nil return par late fee zero hoti hai. Agar tax period me koyi invoice nahi hai, tab bhi delay par Rs 20 prati din ke hisab se maximum Rs 500 tak late fee zaroor charge hoti hai.
Worked example: delay hone par kitni late fee lagegi
Ek practical example se samajhte hain. M/s Sharma Traders ka pichhle saal ka aggregate turnover Rs 85,00,000 tha (yani Rs 1.5 crore ke slab me). Unki monthly GSTR-1 ki due date 11 October thi, par unhone return 30 din delay ke baad 10 November ko file kiya.
Calculation is prakaar hogi:
- Delay days: 30 din
- Per day rate (Regular supply): Rs 25 CGST + Rs 25 SGST = Rs 50 total
- Calculated fee: 30 din × Rs 50 = Rs 1,500 (Rs 750 CGST + Rs 750 SGST)
- Maximum cap applicable: Rs 2,000 (Rs 1,000 CGST + Rs 1,000 SGST)
- Payable late fee: Rs 1,500 (kyunki calculated fee cap se kam hai)
Agar yahi delay 50 din ka hota, toh 50 din × Rs 50 = Rs 2,500 bante, par maximum cap Rs 2,000 hone ki wajah se total fee Rs 2,000 par restrict ho jati.
| Delay Duration | Daily Rate Formula | Calculated Total | Maximum Cap | Payable Amount |
|---|---|---|---|---|
| 30 din (Regular) | 30 × Rs 50 | Rs 1,500 | Rs 2,000 | Rs 1,500 |
| 50 din (Regular) | 50 × Rs 50 | Rs 2,500 | Rs 2,000 | Rs 2,000 |
| 40 din (Nil Return) | 40 × Rs 20 | Rs 800 | Rs 500 | Rs 500 |
GSTR-1 late fee portal par kaise bharte hain
GSTR-1 submit karte samay payment ka koyi option nahi hota. GST system me GSTR-1 ki late fee agle tax period ki Form GSTR-3B ke Table 5.1 me auto-populate hokar aati hai. Jab aap next month ka GSTR-3B create karenge, toh system automatically GSTR-1 ke delay ka amount calculate karke add kar deta hai.
Agar aap GSTR-2B download karke purchase register se match karna chahte hain, toh detail me padhein GSTR-2B in Hindi meaning download reconciliation.
Frequently asked questions
Kya nil GSTR-1 par late fee lagti hai?
Haan, agar tax period me outward supplies nil hain, tab bhi return late file karne par Rs 20 prati din (Rs 10 CGST + Rs 10 SGST) ki late fee lagti hai, jiska maximum cap Rs 500 (Rs 250 CGST + Rs 250 SGST) hai.
GSTR-1 ki late fee kahan pay karni hoti hai?
GSTR-1 file karte samay portal par koi challan generate nahi hota. GSTR-1 ki late fee agle mahine ki GSTR-3B ke Table 5.1 me auto-populate hokar aati hai.
Agar turnover Rs 1.5 crore se kam hai toh maximum late fee kitni hogi?
Preceding financial year me Rs 1.5 crore tak turnover wale regular taxpayers ke liye maximum late fee Rs 2,000 (Rs 1,000 CGST + Rs 1,000 SGST) par capped hai.
Check your own GSTR-2B
Apne suppliers ke filed invoices check karein aur GSTR-2B purchase reconciliation seconds me complete karein. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 27 October 2026. Sources: Notification 4/2018-Central Tax, Notification 20/2021-Central Tax, Section 47 CGST Act.