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.

How much interest is charged on late GST payment?

Interest is 18% per annum on the net tax paid late, computed for the number of days from the due date until payment.

Monthly filers generally pay by the 20th of the following month; QRMP filers pay on a quarterly cycle. Confirm your exact date with your CA.

Is this an exact figure?

No — it's an estimate from the general rule. Turnover-based caps and notifications can change it. Confirm the final amount on the GST portal or with your CA.

Free tool

GST late fee & interest calculator

Filed your GSTR-1 or GSTR-3B late? Enter the tax and the days of delay to estimate the late fee and the 18% p.a. interest.

This is a nil return (no tax due)

Net GST payable (₹)

Days late

Late fee is ₹50/day (₹20/day for nil), split CGST + SGST, capped per return. Interest is 18% p.a. on net tax paid late.

Total late fee + interest

₹993.15

Late fee: ₹500.00
Interest (18% p.a.): ₹493.15

This is an estimate from the general statutory rule, not tax or legal advice. Rates, thresholds and due dates change by notification and can vary by case. Confirm the exact amount and date with your CA, CS, or lawyer before acting.

How the GST late fee works

The late fee for filing a GST return after the due date is ₹50 per day(₹25 CGST + ₹25 SGST), reduced to ₹20 per day for a nil return, and is subject to a per-return cap. Separately, interest at 18% per annum runs on the net tax paid late, from the due date until payment.

The cap and the exact day count can vary with turnover-based notifications, so treat this as an estimate and confirm the final figure on the GST portal or with your CA.

Learn more

A worked example

Suppose your net GST payable is ₹1,00,000 and the GSTR-3B is filed 10 days late. The late fee is ₹50 × 10 = ₹500, and interest is ₹1,00,000 × 18% × 10/365 ≈ ₹493 — a total of about ₹993.

Frequently asked questions

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.
How much interest is charged on late GST payment?: Interest is 18% per annum on the net tax paid late, computed for the number of days from the due date until payment.
When is GSTR-3B due?: Monthly filers generally pay by the 20th of the following month; QRMP filers pay on a quarterly cycle. Confirm your exact date with your CA.
Is this an exact figure?: No — it's an estimate from the general rule. Turnover-based caps and notifications can change it. Confirm the final amount on the GST portal or with your CA.

Never miss a GST due date again

ComplianceStack tracks every GST return and payment with its due date and the evidence it was filed. Your first health check is free.

Get your free health check