FOR ALL GST RETURNS EXCEPT GST ANNUAL RETURNS (GSTR-9)

As per the GST Acts, for intra-state supplies, the late fee should be paid under both the CGST and SGST Act as follows:

Amount of Late fees applicable:

Name of the Act	Late fees for every day of delay	For Nil Return filers
CGST Act	Rs 25*	Rs 10*
SGST Act	Rs 25*	Rs10*
Total Late fees to be paid	Rs 50*	Rs 20*

Name of the Act	Late fees for every day of delay	For Nil Return filers
Integrated Goods and Services Act, 2017	Rs 50*	Rs 20*

The maximum amount under late penalty could be Rs 10,000 in total!

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