- (1) Registered persons whose total amount of central tax payable in the said return is nil maximum late fee₹ 250/- CGST and ₹250 SGST(2) Registered persons having an aggregate turnover of up to ₹ 1.5 crores in the preceding financial year, other than those covered under S. No. 1 maximum late fee ₹ 1000/- CGST and ₹1000 SGST
- (3) Taxpayers having an aggregate turnover of more than ₹ 1.5 crores and up to ₹ 5 crores in the preceding financial year, other than those covered under S. No. 1 maximum late fee₹ 2500/- CGST and ₹2500 SGST
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