What is the late fee for filing GST returns late?

₹50 per day (₹25 CGST + ₹25 SGST) for a normal return and ₹20 per day for a nil return, subject to a per-return cap. The fee runs from the day after the due date until you file.

How much interest is charged on late GST payment?

Interest is 18% per annum on the net tax paid late, computed day-wise from the due date until the date of payment. It is separate from, and on top of, the late fee.

Is the late fee different for nil returns?

Yes. A nil return (no outward supplies and no tax) attracts a reduced late fee of ₹20 per day with a lower cap, but it must still be filed on time to avoid even that.

Can the GST late fee be waived?

Only the government can waive or cap late fees through amnesty notifications, which appear from time to time. You can't waive it yourself — so the safer plan is simply not to miss the date.

GST late fees and interest, explained for SMB owners

Filed a GST return late? Here's exactly how the ₹50/day late fee and 18% p.a. interest are calculated — with a worked example and how to avoid them.

20 May 2026 · ComplianceStack

Two different charges, not one

When a GST return is filed late, two separate things happen, and owners often confuse them:

A late fee for filing the return after the due date, charged per day.
Interest at 18% per annum on any net tax that was paid late.

You can owe both at once. Understanding each separately is the first step to sizing — and avoiding — the cost.

How the late fee works

The late fee is ₹50 per day for a normal return, split as ₹25 CGST and ₹25 SGST. For a nil return — no outward supplies and no tax due — it drops to ₹20 per day. Either way, the fee accrues from the day after the due date until the day you actually file, and is subject to a per-return cap that can vary with turnover-based notifications.

This is why a nil return still matters: skipping it because "there's nothing to report" simply runs up a ₹20/day fee for no reason.

How the interest works

Interest is 18% per annum on the net tax paid late. It is computed on the number of days from the due date to the date of payment:

Interest = tax × 18% × days ÷ 365

Crucially, interest is on the tax, not the late fee — so the larger your liability and the longer the delay, the more this dominates.

A worked example

Say your net GST payable for a month is ₹1,00,000 and you file GSTR-3B 10 days late:

Late fee: ₹50 × 10 = ₹500
Interest: ₹1,00,000 × 18% × 10 ÷ 365 ≈ ₹493
Total: about ₹993

You can run your own numbers with our GST late fee & interest calculator.

When are GST returns due?

For monthly filers, GSTR-1 is generally due by the 11th and GSTR-3B by the 20th of the following month. QRMP filers follow a quarterly cycle with monthly payments. Exact dates can shift with state and notification, so confirm yours. You can check any deadline with the due-date checker.

How to stop paying late fees

The fix isn't a smarter calculation — it's never reaching the calculator. Put every GST return on a calendar with a reminder and an owner, and keep the filed acknowledgement as evidence so you can prove it later. That's exactly what ComplianceStack does: it computes each due date, reminds you ahead of time, and won't let a return sit unowned.

Treat this article as general information, not tax advice — confirm the exact fee, cap and interest for your case with your CA.

FAQs

What is the late fee for filing GST returns late?: ₹50 per day (₹25 CGST + ₹25 SGST) for a normal return and ₹20 per day for a nil return, subject to a per-return cap. The fee runs from the day after the due date until you file.
How much interest is charged on late GST payment?: Interest is 18% per annum on the net tax paid late, computed day-wise from the due date until the date of payment. It is separate from, and on top of, the late fee.
Is the late fee different for nil returns?: Yes. A nil return (no outward supplies and no tax) attracts a reduced late fee of ₹20 per day with a lower cap, but it must still be filed on time to avoid even that.
Can the GST late fee be waived?: Only the government can waive or cap late fees through amnesty notifications, which appear from time to time. You can't waive it yourself — so the safer plan is simply not to miss the date.

This article is general information, not tax, legal or accounting advice. Statutory timelines and thresholds change by notification — confirm applicability and interpretation with your CA, CS, or lawyer before acting.

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