**Executive Summary**
This document presents the Indian Ministry of Finance's response to Lok Sabha Unstarred Question No. 387, concerning revenue earned from penalties related to linking Aadhaar with PAN, delays in filing GST returns, and charges levied by nationalized banks for non-maintenance of minimum balance and SMS facilities. The response covers data for the financial years 2022-23 to 2024-25. Annexures "A" and "B" provide detailed breakdowns of fees collected for late filing of GST returns and charges levied by banks, respectively.
**Key Points / Main Content**
* **Linking Aadhaar with PAN:**
* No fines have been collected from the public for delays in linking Aadhaar with PAN.
* Revenue collected from the public for delays in linking Aadhaar with PAN:
* 2022-23: Rs. 570.49 Crore
* 2023-24: Rs. 1,237.94 Crore
* 2024-25: Rs. 527.32 Crore
* **Penalties for Delay in Filing GST Returns:**
* No penalty is imposed for late filing of returns.
* Fees collected for late filing of returns are detailed in Annexure 'A' (see breakdown below).
* **Bank Charges for Non-Maintenance of Minimum Balance and SMS Facilities:**
* Banks offer zero-balance accounts (BSBDAs and PMJDY) that do not require minimum balance and provide basic services free of charge.
* Public sector banks have waived or rationalized minimum balance charges for regular savings accounts based on board-approved policies.
* Charges are governed by bank's board-approved policies and RBI guidelines.
* Details of charges collected by nationalized banks for non-maintenance of minimum balance and SMS facilities are in Annexure 'B' (see breakdown below).
* **Annexure A Details**
* GST Return Type Fee Collection (Rs. Crore)
* Financial year 2021-22 total: 1,960.38
* Financial year 2022-23 total: 1,968.10
* Financial year 2023-24 total: 1,987.72
* Financial year 2024-25 total: 1,748.74
* **Annexure B Details**
* Year-wise charges levied for non-maintenance of minimum balance and year-wise charges levied for providing SMS facilities.
* Breakdown by bank for FY 2022-23, 2023-24, and 2024-25.
* State Bank of India (SBI) waived SMS Alert charges effective January 1, 2020.
**Impact Analysis**
**Public (Taxpayers)**
* **Impact:** Provided with clarification on the fines collected for the delay in linking Aadhaar with PAN and the absence of penalties for late filing of GST returns. In addition, they can see details on the fees charged by nationalised banks,
* **Action Required:** No direct action required, but taxpayers can use this information for awareness.
**Nationalized Banks**
* **Impact:** Their revenue collection from non-maintenance of minimum balance and SMS facilities is disclosed.
* **Action Required:** Ensure charges are reasonable, transparent, and aligned with RBI guidelines and their board-approved policies.
**Ministry of Finance/Government of India**
* **Impact:** Required to provide an answer to the Lok Sabha regarding the revenue earned from penalties and bank charges.
* **Action Required:** The government needs to be aware of revenue collected and to ensure policies align with customer centricity while adhering to guidelines.
Key Entities Referenced
Goods and Services Tax (GST): Tax on supply of goods and services; penalty on delayed filing mentioned.
Ministry of Finance: Primary government body responsible for financial matters, including tax revenue.
Aadhaar: 12-digit individual identification number in India, previously required to be linked to PAN.
Permanent Account Number (PAN): A 10-character alphanumeric identifier, a mandatory requirement for various financial transactions.
Reserve Bank of India (RBI): The central bank of India, regulating charges levied by banks.
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 non-
maintenance 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:-
Financial Year Amount in Rs. Crore
2022-23 570.49
2023-24 1,237.94
2024-25 527.32
(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.
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’.
*******Annexure ‘A’
(In Rs. Crore)
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
Year wise-Charges levied for Year wise-Charges levied for
non-maintenance of Minimum providing SMS facilities
Balance
Banks
FY 2022- FY 2023- FY 2024- FY 2022- FY 2023- FY 2024-
23 24 25 23 24 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