GST Late Fee Rules: GSTR-3B & GSTR-1 Fees and Caps
Last updated: 2 July 2026 · 6 min read
Filing GSTR-3B or GSTR-1 after the due date triggers a per-day late fee. The amount depends on whether the return is NIL and, for regular returns, on your turnover. Here are the current rules.
Per-day fees and caps
| Return | Per day | Maximum cap |
|---|---|---|
| NIL GSTR-3B / GSTR-1 | ₹20 (₹10 + ₹10) | ₹500 |
| Regular, turnover up to ₹1.5 cr | ₹50 (₹25 + ₹25) | ₹2,000 |
| Regular, ₹1.5–5 cr | ₹50 | ₹5,000 |
| Regular, above ₹5 cr | ₹50 | ₹10,000 |
The fee is split equally between CGST and SGST, must be paid in cash, and cannot be set off using input tax credit.
Interest is separate
If your return has tax to pay, interest under Section 50 (18% per annum) applies in addition to the late fee, calculated on the tax paid late. Estimate both with the late fee calculator and the interest calculator.
Even NIL returns must be filed
A month with no sales still requires a NIL return by the due date; filing late attracts the ₹20/day fee. Note also that the portal blocks returns filed more than three years after their original due date.
FAQ
What is the late fee for a NIL return?
₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500.
Can I pay the late fee from ITC?
No. Late fee must be paid in cash, separately for CGST and SGST.
Related: GST interest calculation, late fee calculator, common GST mistakes.