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 matrum interest, vivarangal

Short answer

Due date-ku piragu GST return file pannina, ₹50 oru naal-ku (nil returns-ku ₹20 oru naal-ku) late fee kattanum, CGST matrum SGST-la samasamaa pirivagum, koodava edha late tax-lum 18% annual interest. Late fees unga turnover matrum return type-ai podhundu capped, so adu evannum varamaaten.

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 paththi adikadi ketkapadra kelvigal

GSTR-3B late fee evvalavu? +

GSTR-3B late fee ₹50 per day (nil return ku ₹20 per day), CGST and SGST la split. Annual turnover poidhu ₹5,000 or ₹10,000 cap irukkum.

GST interest eppo start aaguthu? +

Interest due date kadanda naalla irundhu start aaguthu — return late file aanaallum payment late aanaallum. GSTR-3B ku adhu usually month 20am tariku pinbu.

GST late fees waive aagumaa? +

Government polappozhuthu amnesty schemes and waiver notifications issue pannuthu, especially old pending returns ku. GST portal notifications regular-aa check pannu.

ITC wrongly claim pannina evvalavu interest? +

Wrongly availed or utilized ITC ku 24% per annum interest — normal 18% vida adhigam. Adhanaal GSTR-2B match pannittu mattum ITC claim pannu.

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