Lok Sabha Question No. 387 (UNSTARRED), answered on 2026-02-02
Subject: Revenue Earned by Penalties Imposed for Delay in Filing GST Returns
Ministry: FINANCE
Asked by: Shri Ramprit Mandal

Government of India Ministry of Finance Department of Revenue

## LOK SABHA UNSTARRED QUESTION NO. 387

TO BE ANSWERED ON MONDAY, FEBRUARY 2, 2026/MAGHA 13, 1947 (SAKA)

## REVENUE EARNED BY PENALTIES IMPOSED FOR DELAY IN FILING GST RETURNS

†387. SHRI RAMPRIT MANDAL :

Will the Minister of FINANCE be please to state:

- (a) the total revenue earned by the Government through the fines collected from the public on account of delay in linking Aadhaar with PAN during the last three years;
- (b)  the  total  amount  of  money collected by the  Government as penalties imposed for delay in filing of GST returns during the last four years; and
- (c)  the  amount  of  money  received  by  the  nationalized  banks  from  charges  levied  for  nonmaintenance of minimum balance in accounts and for providing SMS facilities during the last three years, bank-wise?

## ANSWER MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)

- (a) No fine has been collected from the public on account of delay in linking Aadhaar with PAN. Total  revenue/fee  collected  from  public  on  account  of  delay  in  linking  Aadhaar  with  PAN  as follow:-
- (b)  No  Penalty  is  imposed  for  late  filing  of  returns.  Details  of  fee  collected  for  late  filing  of returns is enclosed at Annexure 'A'.
- (c)  Banks  offer  zero-balance  savings  bank  accounts,  including  Basic  Savings  Bank  Deposit Accounts  (BSBDAs)  and  accounts  opened  under  the  Pradhan  Mantri  Jan  Dhan  Yojana (PMJDY),  which  do  not  require  maintenance  of  any  minimum  balance  and  provide  basic banking services such as deposits, withdrawals and ATM access free of charge, without levy of penal charges for non-maintenance of minimum balance.

| Financial Year   | Amount in Rs. Crore   |
|------------------|-----------------------|
| 2022-23          | 570.49                |
| 2023-24          | 1,237.94              |
| 2024-25          | 527.32                |

In respect of regular savings bank accounts, public sector have waived or rationalised minimum balance charges in accordance with their Board-approved policies and commercial considerations, with a view to enhancing customer centricity. Such charges, where applicable, are  governed  by  the  banks'  Board -approved policies  and  the  extant  guidelines  of  the  Reserve Bank of India (RBI), which require that the charges are reasonable, transparent, and aligned with the cost of providing the services. The details of the amount of charges collected by nationalised banks  on  account  of  non-maintenance  of  minimum  balance  and  for  providing  SMS  facilities during the last three years are enclosed at Annexure 'B'.

*******

## A nnexure 'A'

(In Rs. Crore)

| Financial Year Wise/Return Wise Fees Paid   | Financial Year Wise/Return Wise Fees Paid   | Financial Year Wise/Return Wise Fees Paid   | Financial Year Wise/Return Wise Fees Paid   | Financial Year Wise/Return Wise Fees Paid   |
|---------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|---------------------------------------------|
| Return Type                                 | 2021-22                                     | 2022-23                                     | 2023-24                                     | 2024-25                                     |
| R10                                         | 19.83                                       | 23.59                                       | 27.60                                       | 41.70                                       |
| R3B                                         | 1,745.74                                    | 1,499.70                                    | 1,422.29                                    | 1,342.22                                    |
| R4                                          | 12.22                                       | 5.53                                        | 2.00                                        | 2.30                                        |
| R4 Annual                                   | 52.45                                       | 60.19                                       | 49.05                                       | 30.90                                       |
| R5                                          | 0.02                                        | 0.03                                        | 0.03                                        | 0.02                                        |
| R6                                          | 2.26                                        | 1.55                                        | 1.63                                        | 1.93                                        |
| R7                                          | 7.31                                        | 4.24                                        | 4.14                                        | 7.14                                        |
| R8                                          | 0.00                                        | 0.58                                        | 1.39                                        | 0.68                                        |
| R9                                          | 120.56                                      | 372.69                                      | 479.58                                      | 321.86                                      |
| R9A                                         |                                             |                                             |                                             |                                             |
| R9C                                         |                                             |                                             |                                             |                                             |
| Grand Total                                 | 1,960.38                                    | 1,968.10                                    | 1,987.72                                    | 1,748.74                                    |

## Annexure 'B'

Amount in Rs. Crore

| Banks                 | Year wise-Charges levied for non-maintenance of Minimum Balance   | Year wise-Charges levied for non-maintenance of Minimum Balance   | Year wise-Charges levied for non-maintenance of Minimum Balance   | Year wise-Charges levied for providing SMS facilities   | Year wise-Charges levied for providing SMS facilities   | Year wise-Charges levied for providing SMS facilities   |
|-----------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|-------------------------------------------------------------------|---------------------------------------------------------|---------------------------------------------------------|---------------------------------------------------------|
|                       | FY 2022- 23                                                       | FY 2023- 24                                                       | FY 2024- 25                                                       | FY 2022- 23                                             | FY 2023- 24                                             | FY 2024- 25                                             |
| Bank of Baroda        | 387.52                                                            | 443.30                                                            | 441.35                                                            | 176.81                                                  | 13.52                                                   | 12.09                                                   |
| Bank of India         | 174.99                                                            | 194.25                                                            | 170.83                                                            | 58.77                                                   | 58.89                                                   | 66.12                                                   |
| Bank of Maharashtra   | 131.77                                                            | 143.69                                                            | 152.86                                                            | 54.44                                                   | 29.98                                                   | 33.44                                                   |
| Canara Bank           | 390.85                                                            | 358.67                                                            | 277.71                                                            | 176.59                                                  | 135.82                                                  | 193.87                                                  |
| Central Bank of India | 150.81                                                            | 135.31                                                            | 97.19                                                             | 134.02                                                  | 114.74                                                  | 59.96                                                   |
| Indian Bank           | 295.23                                                            | 367.66                                                            | 503.38                                                            | 43.38                                                   | 53.66                                                   | 85.45                                                   |
| Indian Overseas Bank  | 13.00                                                             | 15.06                                                             | 15.55                                                             | 85.22                                                   | 31.79                                                   | 87.88                                                   |
| Punjab &Sind Bank     | 19.02                                                             | 42.53                                                             | 48.57                                                             | 0.96                                                    | 5.85                                                    | 12.96                                                   |
| Punjab National Bank  | 486.16                                                            | 674.04                                                            | 417.67                                                            | 127.30                                                  | 104.97                                                  | 128.18                                                  |
| State Bank of India   | 211.47                                                            | 302.95                                                            | 418.40                                                            | 0.00                                                    | 0.00                                                    | 0.00                                                    |
| UCO Bank              | 18.30                                                             | 43.43                                                             | 53.56                                                             | 34.55                                                   | 35.47                                                   | 43.25                                                   |
| Union Bank of India   | 128.70                                                            | 188.21                                                            | 178.84                                                            | 301.15                                                  | 392.59                                                  | 494.40                                                  |

Source: Public sector Banks

# Information pertain to 11 Nationalised Banks and State Bank of India

SBI has waived the SMS Alert charges w.e.f 1.1.2020