GST Late Fees and explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Filing GST returns late attracts a late fee per day and interest on any unpaid tax. Here is how both are calculated.
Late fee
- ₹50 per day (₹25 CGST + ₹25 SGST) for GSTR-3B/GSTR-1 with tax liability
- ₹20 per day (₹10 + ₹10) for nil returns
- Subject to a maximum cap linked to turnover
- GSTR-9 late fee is higher, based on turnover
Interest
- 18% per annum on the net tax paid late (on the amount debited from the cash ledger)
- 24% per annum in cases of excess/undue input tax credit claimed
- Calculated from the due date to the actual date of payment
Example
If you pay ₹1,00,000 GST 30 days late, interest is roughly ₹1,00,000 × 18% × 30/365 ≈ ₹1,479, plus the per-day late fee for the delayed return.
Frequently Asked Questions
What is the GST late fee?
₹50 per day (₹20 for nil returns), subject to a turnover-linked cap.
What is the interest rate on late GST?
18% per annum on the net tax paid late; 24% for undue ITC claims.
Is there a maximum late fee?
Yes — the late fee is capped based on turnover as notified.
Is late fee different for nil returns?
Yes — ₹20 per day for nil GSTR-1/3B.
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