For delayed GSTR-3B / GSTR-1 — late fee (with turnover cap) + 18% interest on tax.
Total payable
| Component | Amount ₹ |
|---|---|
| Late fee (CGST + SGST) | |
| Interest @ 18% p.a. on tax | |
| Total |
Late fee: ₹50/day (₹25 CGST + ₹25 SGST) for returns with tax, ₹20/day for nil returns, subject to a turnover-based maximum (₹2,000 / ₹5,000 / ₹10,000). Interest: 18% per annum on the net tax liability for the days of delay. Figures are indicative — confirm on the GST portal.
Yes — ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500 per return.
No — interest applies only where there is a net tax liability paid late.
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