Result
Turn on JavaScript to use the calculator. The worked examples below show the method.
This is an estimate for guidance. Rates, limits and thresholds change by notification, and the right figure depends on your case. Last reviewed November 2026.
Method
How it is worked out
- The late fee is charged for every day after the due date, up to the day you file.
- For a return with tax to report the fee is ₹50 a day (₹25 CGST and ₹25 SGST). For a nil return it is ₹20 a day (₹10 and ₹10).
- The total is capped for each return. The cap is ₹500 for a nil return. Otherwise it depends on yearly turnover: ₹2,000 up to ₹1.5 crore, ₹5,000 from ₹1.5 crore to ₹5 crore and ₹10,000 above ₹5 crore.
- Interest on tax paid late is separate. Use the GST interest calculator for that.
Worked example
Examples
GSTR-3B filed 30 days late, turnover ₹3 crore
Fee = 30 × ₹50 = ₹1,500. The cap is ₹5,000, so ₹1,500 is payable (₹750 CGST and ₹750 SGST).
Nil GSTR-3B filed 40 days late
Fee = 40 × ₹20 = ₹800. The cap for a nil return is ₹500, so ₹500 is payable.
Questions
Common questions
What is the late fee for GSTR-3B?
₹50 a day for a return with tax, or ₹20 a day for a nil return, subject to a cap that depends on the return and your turnover. Relief schemes and waivers are announced from time to time, so check the latest notification.
Does the same fee apply to GSTR-1?
The daily rates and caps used here are the same for GSTR-1 and GSTR-3B. GSTR-9 and some other returns have different fees and are not covered here.
Is the late fee the same as interest?
No. The late fee is for filing late. Interest is charged separately on tax paid late, at 18% a year in most cases.
Can I claim input tax credit on the late fee?
No. Late fee is not eligible for input tax credit and has to be paid in cash.
Want us to handle it?
We do these calculations and filings every month for our clients.