GST late fee and interest
The late fee for a delayed GSTR-3B or GSTR-1, with the turnover-based cap, and 18% interest on tax paid late.
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How the late fee and interest are worked out
The late fee for GSTR-3B and GSTR-1 is ₹50 a day, split equally between CGST and SGST, or ₹20 a day for a nil return, counted from the day after the due date until the day you file. Under Notification 19/2021 it is capped per return at ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above that, and at ₹500 for nil returns. Interest under section 50 is 18% a year on the tax paid in cash, for each day it is late.
Worked example
A business with ₹1 crore turnover files its August GSTR-3B on 19 September, 30 days after the 20 August due date, and pays ₹50,000 of tax in cash that day. Late fee: 30 × ₹50 = ₹1,500. Interest: ₹50,000 × 18% × 30 ÷ 365 = ₹740. Total about ₹2,240.
Common questions
What is the late fee for GSTR-3B and GSTR-1?
₹50 a day (₹25 CGST and ₹25 SGST), or ₹20 a day for a nil return, from the day after the due date until you file.
Is there a maximum late fee?
Yes, per return: ₹2,000 if aggregate turnover was up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above that. Nil returns are capped at ₹500.
How is interest on late GST worked out?
18% a year on the tax paid in cash, after input tax credit, for each day from the due date until payment.
Can I pay the late fee from input tax credit?
No. The late fee must be paid in cash from the electronic cash ledger.
For education only. Annual returns, IGST-only cases and waivers by notification are not covered. Not tax advice.