How late fees work for GSTR-3B and GSTR-1
If you file GSTR-3B or GSTR-1 after the due date, a late fee applies for every day of delay until you file. The fee is split equally between CGST and SGST and must be paid in cash – input tax credit cannot be used.
| Case | Late fee per day | Maximum per return |
|---|---|---|
| Nil return | ₹20 | ₹500 |
| Turnover up to ₹1.5 crore | ₹50 | ₹2,000 |
| Turnover ₹1.5–5 crore | ₹50 | ₹5,000 |
| Turnover above ₹5 crore | ₹50 | ₹10,000 |
Interest on late tax payment
Interest at 18% a year is charged on the net tax paid in cash after the due date, counted from the day after the due date to the date of payment.
Behind on several returns? Our GST return filing team can bring you up to date and stop fees from growing.
Frequently Asked Questions
Can I pay the GST late fee using input tax credit?
No. The late fee must be paid in cash through the electronic cash ledger.
Is there a late fee for a nil GSTR-3B?
Yes, ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500 per return.
Is interest charged on the full tax?
Interest applies to the net tax liability paid in cash after the due date, not to tax set off with input tax credit.
Does the late fee keep growing?
It grows daily until you file, but it cannot exceed the cap for your turnover band.
This calculator gives an estimate based on the rules shown above. Rates and limits change through budgets and notifications – confirm with a professional before you file or pay.