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

Work out the late fee and interest on a late return

Enter your own figures in the calculator on this page: GST late fee & interest calculator, under Central Goods and Services Tax Act, 2017, ss. 47 & 50.

• GST late fee & interest calculator, with the method and worked examples

• GST late fee & interest calculator, with the method and worked examples

The text of Section 47

47. Levy of late fee.— (1) Any registered person who fails to furnish the details of outward supplies required under section 37 or returns required under section 39 or section 45 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. (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 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
• GST REG-17 notice for unfiled returns — reply format

• Section 50 — interest on the tax itself
• Compliance calendar
• GST REG-17 notice for unfiled returns — reply format

Other provisions

• Section 50, Central Goods and Services Tax Act
• Section 107, Central Goods and Services Tax Act
• Section 16, Central Goods and Services Tax Act
• Section 74A, Central Goods and Services Tax Act
• Section 44, Central Goods and Services Tax Act
• Section 33, Digital Personal Data Protection Act

• Section 50, Central Goods and Services Tax Act
• Section 107, Central Goods and Services Tax Act
• Section 16, Central Goods and Services Tax Act
• Section 74A, Central Goods and Services Tax Act
• Section 44, Central Goods and Services Tax Act
• Section 33, Digital Personal Data Protection Act

Maintained by the VidhiSar Legal Team

Maintains the law explainers, calculators, templates and blog posts on vidhisar.in: checks them against the statute text and updates them when the law changes. Errors and changes in the law can be reported to legal@vidhisar.in.

• Official text: The Central Goods and Services Tax Act, 2017 (India Code)
• Report an error or a change in the law: legal@vidhisar.in

About this summary

The section in its own words, with a plain-English explanation of what it requires. Not legal advice: take advice on anything turning on your own facts.