What is the late fee for GSTR-3B?

The GSTR-3B late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax, and ₹20 per day (₹10 + ₹10) for nil returns. It is capped by turnover, from ₹2,000 up to ₹10,000.

How much interest is charged on late GST payment?

Interest is 18% per annum on the net tax paid after the due date, calculated day-wise. A higher 24% per annum applies where excess or ineligible input tax credit has been claimed and used.

Is there a late fee for nil GST returns?

Yes, but at a reduced rate of ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500 each side. No interest applies to a nil return because there is no unpaid tax — only the late fee.

Is the GST late fee capped?

Yes. For GSTR-1/GSTR-3B the cap is linked to turnover — ₹2,000 (up to ₹1.5 crore), ₹5,000 (up to ₹5 crore) and ₹10,000 (above ₹5 crore) — so the fee does not increase indefinitely with delay.

Can GST late fee or interest be waived?

Late fees and interest are generally payable, but the government periodically announces amnesty schemes that waive or reduce late fees for specified past periods. Interest waivers are rare; check the latest GST notifications for any active relief.

GST compliance guide

GST late fees aur interest, explained

Short answer

Agar aap due date ke baad GST return file karte hain, toh aap ₹50 per din (nil returns ke liye ₹20 per din) late fee dete hain, CGST aur SGST ke beech barabar banta hai, saath mein kisi bhi late tax pe 18% annual interest. Late fees aapke turnover aur return ke type ke hisaab se capped hain, isliye woh unlimited nahi badhti.

Updated 2026-07-09 · 399Apps · General GST information, not tax advice

What is the GST late fee?

A GST late fee is a fixed per-day charge for filing a return after its due date, levied under the GST law. It is separate from interest: the late fee is a flat amount per day of delay (regardless of tax due), while interest is charged only on tax that is actually paid late. Both apply together when you miss a deadline with an outstanding liability.

Late fee rates by return type

For the common monthly/quarterly returns (GSTR-1 and GSTR-3B), the late fee is:

• Returns with tax liability: ₹50 per day (₹25 CGST + ₹25 SGST).
• Nil returns: ₹20 per day (₹10 CGST + ₹10 SGST).
• Maximum (cap) for GSTR-3B/GSTR-1 is linked to turnover: ₹2,000 for nil/up to ₹1.5 crore, ₹5,000 up to ₹5 crore, and ₹10,000 above ₹5 crore (₹500 each side for nil returns).
• GSTR-9 (annual return): ₹200 per day (₹100 + ₹100), capped at a percentage of turnover.
• GSTR-4 (composition): ₹50 per day (₹20 for nil), capped at ₹2,000 (₹500 for nil).

Interest on late GST payment

Interest applies separately from the late fee, on the tax you pay late:

• 18% per annum on the net tax liability paid after the due date, calculated for the number of days of delay.
• 24% per annum where excess or ineligible input tax credit is claimed and utilised.
• Interest is computed on the net cash liability (after ITC set-off), not the gross tax, for delayed GSTR-3B payments.

How late fee and interest are calculated: an example

Suppose your GSTR-3B for a month is due on the 20th but you file 10 days late with a net tax liability of ₹40,000. Late fee = 10 days × ₹50 = ₹500 (₹250 CGST + ₹250 SGST). Interest = ₹40,000 × 18% × 10/365 ≈ ₹197. Total extra cost ≈ ₹697 — and your buyers’ ITC and your next return are delayed too. A nil return filed 10 days late would cost only the ₹200 late fee, with no interest.

How to avoid GST late fees and interest

Track each return’s due date (GSTR-1 on the 11th/13th, GSTR-3B on the 20th/22nd/24th), keep your books reconciled to GSTR-2B so there are no last-minute surprises, file nil returns on time rather than ignoring them, and pay any cash liability before the deadline so interest does not accrue. Using software that flags due dates and pre-fills returns is the simplest safeguard.

How 399Apps helps

Nidhi Books (by 399Apps) keeps your GSTR-1 and GSTR-3B data ready ahead of each deadline, so on-time filing is a quick review instead of a month-end scramble — the cheapest way to avoid late fees and 18% interest is simply never to miss the due date.

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FAQ

GST late fees ke baare mein aksar pooche jaane waale sawaal

GSTR-3B par late fee kitni hoti hai? +

GSTR-3B late fee ₹50 per day hai (nil return par ₹20 per day), CGST aur SGST mein split hoti hai. Annual turnover ke hisaab se ₹5,000 ya ₹10,000 ka cap bhi hota hai.

GST interest kab se calculate hota hai? +

Interest due date ke agale din se shuru hota hai — chahe return late file ho ya payment late ho. GSTR-3B ke liye yeh usually month ki 20 tarikh ke baad hota hai.

Kya GST late fees waive ho sakti hain? +

Sarkaar samay-samay par amnesty schemes aur waiver notifications issue karti hai, khaaskar purani pending returns ke liye. Apne GST consultant ya portal par notifications check karte rahein.

ITC wrongly claim karne par kitna interest lagta hai? +

Wrongly availed ya utilized ITC par 24% per annum interest lagta hai, jo normal 18% se zyada hai. Isliye GSTR-2B se match karke hi ITC claim karein.

Try 399Apps

GST billing, returns & e-invoicing — done automatically

Nidhi Books raises GST-compliant invoices and prepares GSTR-1 and GSTR-3B exports, with unlimited users from ₹399/month for your first app (+₹99/month per add-on, prices exclude GST). Free for 14 days.

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