Section 47, CGST Act 2017 — Late Fee for a Return Filed Late

What the section does

• A registered person who fails to furnish a return by the due date pays a late fee of ₹100 for each day of delay under the CGST Act, subject to a maximum of ₹5,000.
• The State GST Act carries an identical provision, so the fee a taxpayer actually pays for a delayed return is generally double the CGST figure.
• For the annual return, sub-section (2) applies ₹100 a day subject to a cap of a quarter of one per cent of turnover in the State or Union territory.
• The government has repeatedly reduced these amounts by notification, including lower fees for nil returns and for smaller taxpayers. The statutory figure is the ceiling; the notification in force is what is charged.

Late fee

₹100 a day, per Act. Capped at ₹5,000 for a periodic return; lower rates apply under the notifications in force.

Where people go wrong

• Reading the CGST figure alone. The State Act mirrors it, so the real number is usually twice what the section says.
• Assuming a nil return costs nothing to file late. It carries a reduced fee, not no fee.
• Confusing the fee with the interest. Section 47 is the price of the late return; section 50 is the price of the late money.
• Waiting for the portal to compute it and then disputing it. The fee is auto-populated and blocks the filing until paid.

Common questions

What is the late fee for GSTR-3B?

Section 47 of the CGST Act sets ₹100 a day subject to ₹5,000, with an identical fee under the State Act. Notifications in force reduce this for nil returns and for smaller taxpayers, so the amount charged on the portal is usually lower than the statutory ceiling.

Is there a late fee on a nil GST return?

Yes, at a reduced rate fixed by notification. A nil return filed late is still a return filed late.

What is the cap on the annual return late fee?

Section 47(2) caps it at a quarter of one per cent of the turnover in the State or Union territory, which for a larger business is materially more than the ₹5,000 cap that applies to periodic returns.

Act on this

• Section 50 — interest on the tax itself
• Compliance calendar

• Section 50 — interest on the tax itself
• Compliance calendar

About this summary

A plain-English summary of what this provision requires, not a reproduction of it and not legal advice. Read alongside the bare Act, and take advice on anything turning on your own facts.