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GST Late Fee and Interest: What Late Filing Really Costs
A missed due date costs more than you think. Here are the numbers.
VBy Vishal Accounting Services
Tax Professional📅 31 Oct 2026⏱ 5 min read
Tax Professional📅 31 Oct 2026⏱ 5 min read
Late fee for GSTR-3B and GSTR-1
| Return | Late fee per day |
|---|---|
| Normal return (with sales or tax) | ₹50 (₹25 CGST + ₹25 SGST) |
| Nil return | ₹20 (₹10 CGST + ₹10 SGST) |
Maximum late fee per return
| Situation | Maximum (CGST + SGST) |
|---|---|
| Nil return | ₹500 |
| Turnover up to ₹1.5 crore | ₹2,000 |
| Turnover ₹1.5 crore to ₹5 crore | ₹5,000 |
| Turnover above ₹5 crore | ₹10,000 |
The late fee is charged for each return separately. Three months of missed GSTR-1 and GSTR-3B means six late fees.
Interest: 18% per year
Under section 50, tax paid late attracts interest at 18% per year, counted for every day of delay. Interest is on the net tax paid in cash, after using your input tax credit.
🧮 Example: ₹25,000 tax paid 30 days late → ₹25,000 × 18% × 30 / 365 = about ₹370 interest, plus late fee of ₹1,500 (30 × ₹50) = ₹1,870 extra.
Annual return (GSTR-9)
| Turnover | Late fee per day | Maximum |
|---|---|---|
| Up to ₹5 crore | ₹50 | 0.04% of turnover |
| ₹5 crore to ₹20 crore | ₹100 | 0.04% of turnover |
| Above ₹20 crore | ₹200 | 0.5% of turnover |
The bigger risks of not filing
- E-way bills get blocked when returns are pending for a period.
- Buyers lose ITC if your GSTR-1 is not filed, so B2B customers may stop buying.
- Registration can be cancelled for continuous non-filing.
- 3-year time limit: GST returns can no longer be filed after three years from their due date. Old pending returns may become impossible to file.
Income tax return filed late
A late ITR attracts a fee under section 234F of ₹5,000, or ₹1,000 if total income is up to ₹5 lakh, plus 1% per month interest under section 234A on unpaid tax.
Pending returns? Act today.
Check your exact late fee, then let us file everything in the right order.