GST Notification 20/2021-Central Tax ,dt. 01-06-2021
To reduce burden of late fee on small taxpayers, the upper cap of late fee is being rationalized to align late fee with tax liability/ turnover of the taxpayers, as follows:
Below late fees structure will be applicable in case of delay in filing GSTR 1 for upcoming tax periods
Refer the table below
| Return type | Maximum late fees cap per return | Criteria |
| GSTR 1 | Rs. 500 (Rs. 250 each for CGST and SGST) |
Nil tax liability |
| Rs. 2000 (Rs. 1000 each for CGST and SGST) |
Taxpayers having Annual Aggregate Turnover (AATO) in preceding year upto Rs 1.5 crore. (Not filing Nil return) | |
| Rs. 5000 (Rs. 2500 each for CGST and SGST) |
Taxpayers having Annual Aggregate Turnover (AATO) in preceding year between Rs 1.5 crore to Rs. 5 crores (Not filing Nil return) | |
| Rs. 10000 (Rs. 5000 each for CGST and SGST) |
Taxpayers having Annual Aggregate Turnover (AATO) in preceding year above Rs. 5 crores (Not filing Nil return) |
