The incident happened in the 15th over of India's innings yesterday when Kohli, after being given out leg before, displayed dissent by first showing his bat and then leaving the crease while looking back at the umpire and uttering some words that were contrary to the spirit of the game.
The player was found to have breached Article 2.1.5 of the ICC Code of Conduct for Players and Player Support Personnel.
The charge was levelled by on-field umpires Ruchira Palliyaguruge and Sharfuddoula, third umpire Enamul Haque and fourth official Anisur Rahman.
For all first offences, Level 1 breaches carry a minimum penalty of an official reprimand and a maximum penalty of 50 per cent of a player's match fee.