GST Late Fee

When you file your GST returns late, the government charges two types of penalties:

1. Late Fee – A fixed daily fee for each day of delay
2. Interest – A percentage charged on the tax amount due

1. Late Fee – Fixed Per Day

If no tax is due:

• ₹20 per day (₹10 CGST + ₹10 SGST)

If tax is due:

• ₹50 per day (₹25 CGST + ₹25 SGST)

Maximum late fee:

• ₹5,000 per return (₹2,500 CGST + ₹2,500 SGST)

Example: Late Fee Calculation

• You file GSTR-3B for April on May 25 instead of May 20.
• Delay = 5 days
• Tax payable = Yes
• Late fee = ₹50/day × 5 = ₹250 total (₹125 CGST + ₹125 SGST)

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2. Interest – On Tax Due

• Interest Rate = 18% per annum
• Applies only if you have tax to pay and pay it late

Formula:

Interest=(Tax Amount×18%×Number of Days Late)/365

🧮 Example: Interest Calculation

• Tax due: ₹10,000
• Delay: 10 days
• Interest: (10,000×18×10)/365×100 = ₹49.32

So, you must pay ₹49.32 as interest, plus the applicable late fee.

Late Fee Summary Table

Return Type	Late Fee (No Tax)	Late Fee (With Tax)	Max Late Fee
GSTR-1	₹20/day	₹50/day	₹5,000 per return
GSTR-3B	₹20/day	₹50/day	₹5,000 per return
NIL Return	₹20/day	—	₹500 (new limit)

Important Tips

• Always file NIL returns, even if you had no sales or purchases, to avoid late fees.
• Interest is not waived, even if late fee is waived by government in relief periods.
• File early—fees apply even if it’s just one day late.