Taxes for late filing will be imposed on the taxpayer in the event that the return isn't filed within the timeframe. According to the GST law that applies to late returns, the tardiness Fee to pay Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) is 100 per day. Thus, the total fine will be 200 per day, with the maximum amount of Rs 5 000. But, the fine could change upon notice from the government.