Short answer
A late GSTR-3B or GSTR-1 costs ₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return. The fee is capped at ₹500 for nil returns and at ₹2,000, ₹5,000 or ₹10,000 depending on last year's turnover.
Tax paid late also carries 18% interest a year for each day of delay, on the part paid in cash. Late fee and interest can only be paid from the cash ledger, and no return can be filed once three years pass from its due date.
How to use this GST penalty calculator
- 1Choose the returnSearch by form number or by what it is, such as "annual" or "composition". Quarterly GSTR-3B also asks for your state, because the due date is the 22nd or the 24th depending on the state.
- 2Pick the tax periodThe due date fills in on its own. Change it if CBIC extended the date for that period.
- 3Enter turnover and taxChoose last year's turnover band for the fee cap, or enter turnover in the state for GSTR-9. Add the tax you will pay in cash to see the interest.
- 4Enter the date you will fileYou get the days late, the late fee split between CGST and SGST, the interest and the last date before the return is time-barred.
GST late fee chart by return
The fee runs from the day after the due date until the day the return is filed, and stops once it reaches the cap. Amounts are CGST and SGST together.
| Return | Applies to | Late fee a day | Maximum | Notification |
|---|---|---|---|---|
| GSTR-3B | Nil return | ₹20 | ₹500 | 19/2021-CT |
| GSTR-3B | Turnover up to ₹1.5 crore | ₹50 | ₹2,000 | 19/2021-CT |
| GSTR-3B | Turnover ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 | 19/2021-CT |
| GSTR-3B | Turnover above ₹5 crore | ₹50 | ₹10,000 | 19/2021-CT |
| GSTR-1 | Nil return | ₹20 | ₹500 | 20/2021-CT |
| GSTR-1 | Turnover up to ₹1.5 crore | ₹50 | ₹2,000 | 20/2021-CT |
| GSTR-1 | Turnover ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 | 20/2021-CT |
| GSTR-1 | Turnover above ₹5 crore | ₹50 | ₹10,000 | 20/2021-CT |
| IFF | QRMP taxpayers, months 1 and 2 | Nil | Nil | Optional facility |
| GSTR-4 | Composition, nil return | ₹20 | ₹500 | 21/2021-CT |
| GSTR-4 | Composition, other | ₹50 | ₹2,000 | 21/2021-CT |
| CMP-08 | Composition, quarterly payment | Nil | Nil (18% interest applies) | — |
| GSTR-7 | TDS deductors | ₹50 | ₹2,000 | 22/2021-CT |
| GSTR-9 | Aggregate turnover up to ₹2 crore | Not required | — | 15/2025-CT (FY 2024-25 onwards) |
| GSTR-9 | Turnover above ₹2 crore, up to ₹5 crore | ₹50 | 0.04% of turnover in the state | 07/2023-CT |
| GSTR-9 | Turnover ₹5 crore to ₹20 crore | ₹100 | 0.04% of turnover in the state | 07/2023-CT |
| GSTR-9 | Turnover above ₹20 crore | ₹200 | 0.5% of turnover in the state | 07/2023-CT |
| GSTR-10 | Final return after cancellation | ₹200 | ₹10,000 | Section 47(1) |
Turnover for GSTR-1 and GSTR-3B caps is the aggregate turnover of the PAN in the previous financial year. For GSTR-9 it is the turnover of that GSTIN for the year of the return. GSTR-9 caps apply from FY 2022-23 onwards. GSTR-9C is needed only above ₹5 crore and carries no separate late fee.
GST return due dates
| Return | Due date |
|---|---|
| GSTR-1, monthly | 11th of the next month |
| GSTR-1, quarterly (QRMP) | 13th of the month after the quarter |
| IFF (QRMP, optional) | 13th of the next month, for the first two months of the quarter |
| GSTR-3B, monthly | 20th of the next month |
| GSTR-3B, quarterly (QRMP) | 22nd of the month after the quarter in Maharashtra, Gujarat, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh and southern and western UTs; 24th in all other states and UTs |
| PMT-06 (QRMP monthly tax) | 25th of the next month |
| CMP-08 | 18th of the month after the quarter |
| GSTR-7 | 10th of the next month |
| GSTR-4 | 30 June after the financial year (30 April up to FY 2023-24) |
| GSTR-9 and GSTR-9C | 31 December after the financial year |
| GSTR-10 | Three months from the date of cancellation or the cancellation order, whichever is later |
Interest on late GST payment
Interest is separate from the late fee. It is charged on tax, not on the return, and runs for every day the tax stays unpaid after the due date.
| Situation | Rate | Charged on | Law |
|---|---|---|---|
| Tax paid after the due date | 18% a year | Tax paid in cash, net of ITC | Section 50(1) |
| ITC wrongly availed and used | 18% a year | ITC used, from the date of use | Section 50(3) |
| ITC wrongly availed but not used | Nil | Reverse it; no interest | Section 50(3) |
| Cash already in the ledger on the due date | Nil | That amount is left out | Rule 88B |
Formula: tax paid in cash × 18% × days late ÷ 365. Days count from the day after the due date to the day of payment.
Three worked examples
July 2026 return, due 20 August 2026, filed 28 September 2026. Turnover last year ₹1.2 crore. Tax paid in cash ₹50,000.
Late fee 39 × ₹50 = ₹1,950 (under the ₹2,000 cap) · Interest ₹50,000 × 18% × 39 ÷ 365 = ₹962 · Total ₹2,912
A nil return filed 92 days after its due date. The fee reaches the ₹500 cap after 25 days.
92 × ₹20 = ₹1,840, capped at ₹500 (₹250 CGST + ₹250 SGST)
FY 2024-25 annual return, due 31 December 2025, filed 30 June 2026: 181 days late. Cap is 0.04% of ₹3 crore, which is ₹12,000.
181 × ₹50 = ₹9,050 (under the ₹12,000 cap)
What else happens when GST returns are late
| Default | Consequence | Law |
|---|---|---|
| Earlier GSTR-3B pending | Next GSTR-3B cannot be filed | Section 39(10) |
| GSTR-3B pending | GSTR-1 for the next period is blocked | Rule 59(6) |
| GSTR-3B pending for two periods | E-way bills cannot be generated | Rule 138E |
| Return not filed after due date | GSTR-3A notice, then best-judgement assessment if still not filed in 15 days | Sections 46 and 62 |
| Returns not filed for six months | Registration can be cancelled | Section 29(2)(c) |
| Return more than three years past due | Return can no longer be filed | Sections 37(5), 39(11), 44(2) |
| Any contravention without a set penalty | Up to ₹25,000 each under CGST and SGST | Section 125 |
| Tax short paid or not paid | Demand with interest. For FY 2024-25 onwards, penalty is 10% of the tax or ₹10,000 each under CGST and SGST, whichever is higher, and nil if tax and interest are paid within 60 days of the notice | Section 74A |
How to keep the cost down
- File nil returns by SMS. Nil GSTR-1, GSTR-3B and CMP-08 can be filed by SMS to 14409 from the registered mobile number. It takes two minutes and avoids the ₹20 a day fee.
- Deposit cash before the due date. Tax sitting in the electronic cash ledger by the due date is left out of interest, even if the return is filed late.
- File the pending returns first. The fee stops at the cap, but blocked GSTR-1, e-way bills and cancellation risk keep growing. File the oldest return first, since each GSTR-3B needs the earlier one to be filed.
- Watch the three-year bar. A return that is barred cannot be filed, and the tax is then recovered by demand with interest and penalty.
Frequently asked questions
What is the late fee for GSTR-3B?
₹50 a day (₹25 CGST + ₹25 SGST) when there is tax to pay, and ₹20 a day for a nil return. The fee stops at ₹500 for a nil return, ₹2,000 if last year's aggregate turnover was up to ₹1.5 crore, ₹5,000 for ₹1.5 crore to ₹5 crore, and ₹10,000 above ₹5 crore, under Notification 19/2021-Central Tax.
Is the late fee for GSTR-1 the same as GSTR-3B?
Yes. GSTR-1 carries the same ₹50 a day (₹20 for nil) and the same turnover-based caps of ₹500, ₹2,000, ₹5,000 and ₹10,000, under Notification 20/2021-Central Tax. There is no interest on GSTR-1 because no tax is paid with it.
What is the interest rate on late GST payment?
18% a year under Section 50(1) of the CGST Act, calculated for each day from the day after the due date until the day the tax is paid. It applies only to the part of the tax paid in cash. Interest on input tax credit that was wrongly availed and used is also 18%, under Section 50(3).
What is the late fee for GSTR-9?
From FY 2022-23, ₹50 a day for turnover up to ₹5 crore and ₹100 a day for ₹5 crore to ₹20 crore, both capped at 0.04% of turnover in the state. Above ₹20 crore it is ₹200 a day, capped at 0.5% of turnover. This is under Notification 07/2023-Central Tax. Businesses with aggregate turnover up to ₹2 crore do not have to file GSTR-9 from FY 2024-25 onwards, under Notification 15/2025-Central Tax.
Is there a penalty for filing GST returns late, apart from the late fee?
The late fee and interest are the usual cost. The officer can also levy a general penalty of up to ₹25,000 each under CGST and SGST (Section 125). If returns stay unfiled, you get a GSTR-3A notice, then a best-judgement assessment, and registration can be cancelled after six months of non-filing.
Can I pay the GST late fee from input tax credit?
No. Late fee, interest and penalty are paid only from the electronic cash ledger. Input tax credit can be used only for output tax.
Is there a late fee for CMP-08 or IFF?
No late fee applies to CMP-08 or to the Invoice Furnishing Facility. For CMP-08, interest at 18% a year applies if the tax is paid after the 18th of the month after the quarter.
Can I file a GST return after three years?
No. Sections 37(5), 39(11) and 44(2) of the CGST Act bar filing GSTR-1, GSTR-3B, GSTR-4, GSTR-7 and GSTR-9 once three years pass from the due date. The GST portal has enforced this bar since July 2025.
Is there a GST late fee waiver in 2026?
There is no blanket waiver of GST late fees. The reduced fees and caps from 2021 and 2023 are permanent, so the daily fee applies to every late return until it reaches the cap. Any waiver for specific periods is announced by CBIC notification, so check the latest notifications before you pay.
What happens if I don't file GSTR-3B for two months?
You cannot generate e-way bills (Rule 138E), you cannot file GSTR-1 for the next period while the earlier GSTR-3B is pending (Rule 59(6)), and the next GSTR-3B is blocked until the earlier one is filed (Section 39(10)).