What is the late fee for GSTR-3B?

₹50 per day (₹25 CGST + ₹25 SGST) for a return with tax, and ₹20 per day (₹10 + ₹10) for a nil return, subject to a maximum cap based on turnover (₹500 for nil; ₹2,000 / ₹5,000 / ₹10,000 for higher turnover slabs).

What is the interest rate on late GST payment?

18% per annum on the net tax paid late (calculated on the net cash liability after ITC), and 24% per annum on excess or wrongly availed input tax credit.

Is there a late fee even for a nil GST return?

Yes. A nil GSTR-3B or GSTR-1 attracts ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500 per return.

Blog › GST

GST Late Fee & Interest: Rules + Free Calculator

Updated 24 June 2026 · 6 min read · By KyaTax

File a GST return after the due date and two charges kick in — a late fee (per day, for the delay in filing) and interest (for the delay in paying tax). They're separate. This guide explains both with the current rates and caps, and you can compute your exact amount with the free calculator below.

🧮 Free GST Late Fee & Interest Calculator

Enter your return type, due date, filing date and tax — get the exact late fee + 18% interest in seconds.

Open the calculator →

1. Late fee (for late filing)

Late fee runs per day of delay, split equally between CGST and SGST:

Return	Late fee / day	Maximum
GSTR-3B / GSTR-1 (nil)	₹20 (₹10 + ₹10)	₹500
GSTR-3B / GSTR-1 (with tax)	₹50 (₹25 + ₹25)	Turnover-based (below)

Maximum late fee for a return with tax, by aggregate turnover:

Aggregate turnover	Max late fee per return
Up to ₹1.5 crore	₹2,000 (₹1,000 + ₹1,000)
₹1.5 crore – ₹5 crore	₹5,000 (₹2,500 + ₹2,500)
Above ₹5 crore	₹10,000 (₹5,000 + ₹5,000)

2. Interest (for late tax payment)

18% per annum on tax paid late — computed on the net cash liability (i.e., after setting off available ITC), for the number of days delayed.
24% per annum on excess or wrongly availed/utilised input tax credit.

Formula: Interest = Tax × 18% × (days delayed ÷ 365). Interest applies even if late fee is waived.

💡 Late fee is for late filing; interest is for late payment of tax. A nil return has a late fee but no interest (no tax due).

3. GSTR-9 (annual return) late fee

For the annual return, late fee is generally ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.25% of turnover in the State/UT (turnover-slab caps also apply for smaller taxpayers). Always confirm the latest notification for your turnover.

Quick example

A GSTR-3B (turnover ₹3 crore) with ₹1,00,000 net tax, filed 30 days late: late fee = 30 × ₹50 = ₹1,500; interest = ₹1,00,000 × 18% × 30/365 ≈ ₹1,479. Total ≈ ₹2,979. The calculator does this instantly.

Avoid late fees altogether

KyaTax tracks your GST due dates and compliance calendar so you file on time.

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FAQ

Is GST late fee tax-deductible?

Late fee is generally treated as an allowable business expense, but interest/penalty for infraction is usually disallowed — confirm with your CA.

Can GST late fee be waived?

The government periodically announces amnesty schemes that waive or cap late fees for past periods. Interest is rarely waived.