The original late fee was Rs. 100 per day under each CGST Act and respective SGST/ UTGST Act.
The maximum late fee levied if GSTR-1 and GSTR-3B are not filed shall not exceed Rs. 500 per return.
Other than nil filing, the maximum late fee for GSTR-1 and GSTR-3B is set based on an annual turnover slab as follows:
A late fee of no more than Rs. 2,000 per return can only be assessed if the annual turnover in the prior fiscal year was up to Rs. 1.5 crore.
If the turnover is between Rs. 1.5 billion and Rs. 5 billion, only the maximum late fee of Rs. 5,000 per return may be assessed.
A maximum late cost of Rs. 10,000 (i.e., Rs. 5000 for each CGST and SGST) may be assessed if the turnover exceeds Rs. 5 crores.