Late Fees Quarterly GSTR-1

As per the GST law, a late fee for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per the CGST Act and Rs. 100 as per SGST Act). The late fee will be charged from the date after the due date.

However, as per the latest notifications, the late fees have been reduced to Rs. 50 per day and Rs 20 per day (for nil return).