Late fee per day
| Return | Per day (CGST + SGST) |
|---|---|
| GSTR-3B / GSTR-1 — normal | ₹50 (₹25 + ₹25) |
| GSTR-3B / GSTR-1 — nil return | ₹20 (₹10 + ₹10) |
| GSTR-9 — annual return | ₹200 (₹100 + ₹100) |
The fee counts each day from the day after the due date up to and including the filing date.
Maximum late fee (GSTR-3B / GSTR-1)
| Case | Cap (CGST + SGST) |
|---|---|
| Nil return | ₹500 |
| Turnover up to ₹1.5 crore | ₹2,000 |
| Turnover ₹1.5 crore – ₹5 crore | ₹5,000 |
| Turnover above ₹5 crore | ₹10,000 |
GSTR-9: late fee is capped at 0.04% of turnover in the state/UT (0.02% CGST + 0.02% SGST) for turnover up to ₹20 crore.
Interest
Interest is 18% per annum on the net tax discharged in cash after the due date: tax × 0.18 × days ÷ 365. It accrues from the day after the due date to the date of payment. Interest is on the cash portion only — tax set off through input tax credit already sitting in the ledger does not attract interest if the GSTR-3B is filed on time. Wrongly availed and utilised ITC attracts 18% (24% where specified).
Worked example
GSTR-3B due 20 July, filed 15 August = 26 days late. Normal return, turnover ₹1 crore, ₹50,000 cash tax.
- Late fee: 26 × ₹50 = ₹1,300 (below the ₹2,000 cap) — ₹650 CGST + ₹650 SGST
- Interest: ₹50,000 × 18% × 26 ÷ 365 = ₹641
- Total: ₹1,941 on top of the tax
Questions
What's the per-day fee?
₹50/day normal, ₹20/day nil, for GSTR-3B and GSTR-1. GSTR-9 is ₹200/day.
Is it capped?
Yes — ₹500 nil, ₹2,000 / ₹5,000 / ₹10,000 by turnover slab for GSTR-3B and GSTR-1.
How is interest figured?
18% p.a. on cash tax paid late, day-counted: tax × 18% × days ÷ 365.
GSTR-1 late but GSTR-3B on time?
Late fee on GSTR-1, but no interest, since tax is paid via GSTR-3B.