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What Amount Is Levied in GST Audit for Late Filing Fees?

When it comes to compliance under the Goods and Services Tax (GST) regime, timely filing of returns plays a critical role. One of the frequent queries from taxpayers and practitioners alike concerns the quantum of late filing fees levied during GST audits. Below is a comprehensive breakdown based on recent discussions and statutory provisions.

Late Filing Fees in GST Audit

The late filing fee in the context of audit findings, especially for returns like GSTR-9 (Annual Return), is typically ₹50 per day (₹25 CGST + ₹25 SGST), subject to a maximum cap (usually 0.25% of turnover in the State/UT). This is consistent with the late fee for other returns like GSTR-3B.

HSN Code Disclosure in GSTR-1 Filing (April 2025 Onwards):

The below image provides a snapshot of current HSN requirements for GSTR-1 as per turnover and type of sales:

Summary of HSN Code Requirements

NatureTurnover ≤ ₹5 CrTurnover > ₹5 Cr
B2B Sales4 digits (mandatory)6 digits (mandatory)
B2C Sales4 digits (optional)6 digits (mandatory)

However, questions have arisen on whether HSN disclosure will become mandatory for B2C transactions below ₹5 crore from April 2025 onwards.

As per the GST portal and existing rules, the requirement for B2C transactions below ₹5 crore remains optional for HSN codes, unless notified otherwise in a future update. While the portal may not currently reflect separate fields for this, taxpayers should monitor CBIC notifications closely for any change.

Read More: Consultancy Services To The Foreign University/Foreign Group Entity Are Not “Intermediary Services”: CESTAT

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
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