Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Rs 50 per day (Rs 25 CGST + Rs 25 SGST), or Rs 20 per day for nil returns, subject to the caps notified for different turnover slabs, plus 18% interest on tax paid late.
Detailed explanation
Interest under section 50 is charged on the net tax liability paid in cash after the due date. The maximum late fee depends on turnover as per the relevant notification.
Applicability
Regular taxpayers
Exceptions
Late fee waivers or amnesty schemes apply only when officially notified.
Legal references
Sections 47 and 50, CGST Act, 2017
Applicable period
Current
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