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 और interest, explained

Short answer

यदि आप due date के बाद GST return file करते हैं, तो आप ₹50 प्रति दिन (nil returns के लिए ₹20 प्रति दिन) late fee देते हैं, CGST और SGST के बीच बराबर बँटता है, साथ में किसी भी late tax पर 18% annual interest। Late fees आपके turnover और return के type के आधार पर capped हैं, इसलिए वे असीमित नहीं बढ़ती।

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.

14-दिन का निःशुल्क ट्रायल शुरू करें मूल्य देखें

FAQ

GST late fees के बारे में अक्सर पूछे जाने वाले सवाल

GSTR-3B पर late fee कितनी होती है? +

GSTR-3B late fee ₹50 प्रति दिन है (nil return पर ₹20 प्रति दिन), CGST और SGST में split होती है। Annual turnover के अनुसार ₹5,000 या ₹10,000 की सीमा भी होती है।

GST interest कब से गणना होती है? +

Interest due date के अगले दिन से शुरू होता है — चाहे return देर से file हो या payment देर से हो। GSTR-3B के लिए यह आमतौर पर महीने की 20 तारीख के बाद होता है।

क्या GST late fees माफ हो सकती हैं? +

सरकार समय-समय पर amnesty schemes और waiver notifications जारी करती है, खासकर पुरानी pending returns के लिए। GST portal पर notifications नियमित रूप से जांचते रहें।

ITC गलत तरीके से claim करने पर कितना interest लगता है? +

गलत तरीके से लिए या उपयोग किए गए ITC पर 24% प्रति वर्ष interest लगता है, जो सामान्य 18% से अधिक है। इसलिए GSTR-2B से मिलान करके ही ITC claim करें।

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.

14-दिन का निःशुल्क ट्रायल शुरू करें Get a free demo