Is interest charged on late GST payment?

Yes. Interest at 18% a year is charged on the net tax paid in cash after the due date, calculated per day. It is not capped.

Is there a late fee for nil GST returns?

Yes. Nil GSTR-3B and GSTR-1 returns attract ₹20 a day (₹10 CGST and ₹10 SGST), capped at ₹500 per return.

Can the GST late fee be waived?

Only through a government notification, such as past amnesty schemes. Otherwise the late fee must be paid in cash and cannot be paid from input tax credit.

What is the due date for GSTR-3B?

The 20th of the following month for monthly filers. Quarterly (QRMP) filers have the 22nd or 24th of the month after the quarter, depending on their state.

Free tax tool

GST Late Fee Calculator: GSTR-3B and GSTR-1 Penalty

Missed a GST return deadline? This GST late fee calculator tells you exactly what you owe: the late fee, split into CGST and SGST, and interest on any tax paid late.

Free, no sign-up · Last reviewed 12 November 2026

Return

Nil return?

Turnover in the previous year

Days late

Net tax paid late in cash

₹

Interest applies only to the cash portion after input tax credit.

Total late fee and interest

₹1,120

Late fee: CGST₹375

Late fee: SGST₹375

Late fee total₹750

Interest at 18% a year₹370

Total payable₹1,120

Late fee₹750 · 67%
Interest₹370 · 33%

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It uses the current rules: ₹50 a day (₹20 for nil returns), capped at ₹500 for nil returns and between ₹2,000 and ₹10,000 for others depending on turnover, plus 18% annual interest on the tax.

How the GST late fee is calculated

Late fee = min(₹50 × days late, cap) | Interest = Tax × 18% × days ÷ 365

₹50 a day: ₹25 CGST plus ₹25 SGST; ₹20 a day for nil returns
Cap: ₹500 nil, ₹2,000 up to ₹1.5 crore, ₹5,000 up to ₹5 crore, ₹10,000 above
Interest: 18% a year on net tax paid in cash after the due date
Days late: From the day after the due date to the filing date

Turnover means aggregate turnover in the previous financial year. For inter-state supplies, the late fee is charged as IGST.

Interest applies only to the cash portion of tax paid late, after setting off input tax credit, and is not capped. GSTR-1 attracts the late fee but no interest, because tax is paid through GSTR-3B.

Why late GST returns hurt more than the fee

The late fee is the smallest part of the cost.

You cannot file the next return until the earlier one is filed.
Your customers may not get input tax credit, which damages relationships.
Repeated non-filing can lead to suspension or cancellation of GST registration.
E-way bill generation can be blocked after two missed returns.

Questions

GST Late Fee Calculator: frequently asked questions

₹50 a day (₹25 CGST and ₹25 SGST) for returns with tax payable and ₹20 a day for nil returns, capped at ₹500 for nil returns and ₹2,000, ₹5,000 or ₹10,000 for others depending on previous year turnover.