Filled in for monthly filers (20th of next month). QRMP filers and extended deadlines: change it.
Filed on or before the due date: no late fee.
An estimate based on the CGST Act (sections 47 and 50) and the late fee caps in Notification 19/2021 (GSTR-3B) and Notification 20/2021 (GSTR-1), Central Tax. Those notifications state the caps per tax (₹250, ₹1,000 and ₹2,500 of CGST, with the same again under SGST); the table below shows the combined totals. The GST portal computes the final amount when you file; check with your CA for anything unusual.
GST late fee rates and caps
| Return | Per day | Maximum |
|---|---|---|
| Nil return (any turnover) | ₹20 (₹10 CGST + ₹10 SGST) | ₹500 |
| With tax, turnover up to ₹1.5 crore | ₹50 (₹25 CGST + ₹25 SGST) | ₹2,000 |
| With tax, turnover ₹1.5 crore to ₹5 crore | ₹50 (₹25 CGST + ₹25 SGST) | ₹5,000 |
| With tax, turnover above ₹5 crore | ₹50 (₹25 CGST + ₹25 SGST) | ₹10,000 |
The same rates and caps apply to GSTR-3B and GSTR-1 (Notification 19/2021, Notification 20/2021). Above ₹5 crore turnover the notifications set no lower cap, so the CGST Act's own maximum applies. On GSTR-3B, tax paid after the due date also attracts interest at 18% a year on the cash portion (CGST Act, section 50). For penalties beyond late fees, see the GST late fee and penalty guide.
Questions
What is the late fee for GSTR-3B and GSTR-1?
₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day (₹10 + ₹10) for a nil return. The total is capped by your aggregate turnover in the previous financial year: ₹2,000 up to ₹1.5 crore, ₹5,000 from ₹1.5 crore to ₹5 crore, and ₹10,000 above ₹5 crore. Nil returns are capped at ₹500 whatever the turnover.
Is interest charged on top of the late fee?
Yes, if tax was paid late. Interest is 18% a year on the tax paid in cash after the due date, for each day of delay. A nil return has no tax, so no interest.
How are the days counted?
From the day after the due date up to the day you file. Filing on the due date itself attracts no late fee.
Is there a late fee on IGST?
The late fee is charged under CGST and SGST (or UTGST) in equal halves; there is no separate IGST late fee on these returns.