Section 47 fixes a late fee for every day a statement or return is late. The statutory amounts are reduced for most taxpayers by notifications under section 128, so the figure actually payable depends on the return and the taxpayer's turnover.
Key points
- Under section 47(1) of the CGST Act, 2017 a person who files GSTR-1 (section 37), a return under section 39 or 45, or (from 01.10.2022) a TCS statement under section 52 late pays a late fee of Rs. 100 a day, up to Rs. 5,000.
- Under section 47(2) a late annual return attracts Rs. 100 a day, up to 0.25% of turnover in the State or Union territory.
- These are CGST amounts; an equal late fee is payable under the State or UT Act.
- Notifications under section 128 have reduced the fee: for GSTR-3B and GSTR-1 (from June 2021) to Rs. 10 a day for nil returns and Rs. 25 a day otherwise, with turnover-based caps; for GSTR-9 (from 2022–23) to Rs. 25 or Rs. 50 a day up to 0.02% of turnover for taxpayers up to Rs. 20 crore.
The provisions
47(1)Late fee — statements and returns
Statutory text
(1) Any registered person who fails to furnish the details of outward or 1[***] supplies required under section 37 1[***] or returns required under section 39 or section 45 2[or section 52] by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.
* Enforced w.e.f. 22nd June, 2017.
1. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 108 of The Finance Act 2022 (No. 6 of 2022).
2. Inserted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 108 of The Finance Act 2022 (No. 6 of 2022).
- Notification 19/2021-Central Tax — GSTR-3B late fee, from 01.06.2021
- Notification 20/2021-Central Tax — GSTR-1 late fee, from 01.06.2021
47(2)Late fee — annual return
Statutory text
(2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State or Union territory.
What it means
Under Notification 7/2023-Central Tax, for 2022–23 onwards the CGST late fee for GSTR-9 is Rs. 25 a day up to 0.02% of turnover in the State where aggregate turnover is up to Rs. 5 crore; Rs. 50 a day up to 0.02% for Rs. 5–20 crore; and the statutory Rs. 100 a day up to 0.25% above Rs. 20 crore. The same notification gave an amnesty for earlier years' unfiled returns, subject to filing within a window in 2023.
- Notification 7/2023-Central Tax — GSTR-9 late fee, 31.03.2023
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What is the late fee for GSTR-3B?
- The statute (section 47(1) CGST) provides Rs. 100 a day up to Rs. 5,000 under each Act. By Notification 19/2021-Central Tax it is reduced to Rs. 10 a day (nil returns) or Rs. 25 a day under CGST, with caps of Rs. 250 for nil returns and Rs. 1,000, Rs. 2,500 or Rs. 5,000 depending on turnover; the same is payable under SGST.
- What is the late fee for GSTR-9?
- Section 47(2) provides Rs. 100 a day up to 0.25% of turnover in the State under each Act; Notification 7/2023-Central Tax reduces it to Rs. 25 or Rs. 50 a day up to 0.02% for taxpayers with turnover up to Rs. 20 crore.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The fee runs for each day the failure continues after the due date, and is payable whether or not tax was due. Under Notifications 19/2021 (GSTR-3B) and 20/2021-Central Tax (GSTR-1), the CGST late fee is Rs. 10 a day up to Rs. 250 for a nil return; otherwise Rs. 25 a day, capped at Rs. 1,000 where turnover in the preceding year was up to Rs. 1.5 crore, Rs. 2,500 where it was up to Rs. 5 crore, and the statutory Rs. 5,000 above that.
The 2022 amendment removed the references to inward supplies and section 38 (which no longer require a filing) and added TCS statements under section 52.