Miss a GST filing deadline and the meter starts running immediately. GSTR-1 late fee is ₹200/day. GSTR-3B late fee is ₹50–₹200/day. Plus 18% interest on unpaid tax. Here is exactly what you owe and how to calculate it.
Unlike income tax, where the department sends a notice before levying penalties, GST late fees are automatically calculated by the GSTN portal the moment you cross the due date. When you log in to file a return late, the portal shows the exact late fee due before you can submit. You cannot file without paying it.
This makes it critical to know exactly what you owe before you sit down to file. The fee structure is different for GSTR-1 and GSTR-3B, and nil returns attract lower fees than taxable returns. Understanding this saves you surprises at the time of filing.
In this guide, we break down the exact fee amounts for every return type, show you the interest calculation formula under Section 50 of the CGST Act, and give you a clear step-by-step method to calculate your total late filing liability. Use our free GST calculator alongside this guide to verify your numbers.
Fees apply per day of delay from the due date. Due date is typically 11th of following month for monthly filers.
| Feature | Return Type | Per Day Fee | Maximum Cap | Applicable Act |
|---|---|---|---|---|
| GSTR-1 (Taxable Return) | ₹200/day (₹100 CGST + ₹100 SGST) | ₹5,000 total (₹2,500 CGST + ₹2,500 SGST) | Section 47 CGST Act | |
| GSTR-1 (Nil Return) | ₹200/day (₹100 CGST + ₹100 SGST) | ₹500 total (₹250 CGST + ₹250 SGST) | Section 47 + CBIC Notification | |
| GSTR-1 (Quarterly — QRMP) | ₹200/day (₹100 CGST + ₹100 SGST) | ₹2,000 total (₹1,000 CGST + ₹1,000 SGST) | Section 47 CGST Act | |
| IFF (Invoice Furnishing Facility) | No late fee | No cap — IFF is optional | N/A |
GSTR-3B is both a declaration and tax payment. Late fee applies to the return. Interest applies separately on unpaid tax.
| Feature | Taxpayer Type | Per Day Fee | Maximum Cap | Notes |
|---|---|---|---|---|
| Nil Return (no tax liability) | ₹50/day (₹25 CGST + ₹25 SGST) | ₹500 total | If CGST + SGST liability is zero | |
| Taxable Return (annual turnover > ₹5 crore) | ₹200/day (₹100 CGST + ₹100 SGST) | ₹5,000 total | Standard rate | |
| Taxable Return (annual turnover ₹1.5–5 crore) | ₹100/day (₹50 CGST + ₹50 SGST) | ₹2,000 total | Reduced rate per 2023 notification | |
| Taxable Return (annual turnover < ₹1.5 crore) | ₹50/day (₹25 CGST + ₹25 SGST) | ₹2,000 total | Small taxpayer relief |
The late fee is the visible cost. The hidden cost is the 18% per annum interest under Section 50 of the CGST Act on any unpaid tax liability. This interest is levied from the day after the due date until the date you actually pay the tax. Unlike the late fee, which has a maximum cap, interest has no upper limit.
Section 50 interest formula:
Interest = (Tax Amount × 18%) ÷ 365 × Number of Days Delayed
Example calculation: Suppose you have a GSTR-3B liability of ₹50,000 for the month of January 2026. The due date was February 20, 2026. You file and pay on March 20, 2026 — 28 days late.
Late fee = ₹200 × 28 = ₹5,600 (but capped at ₹5,000)
Interest = ₹50,000 × 18% ÷ 365 × 28 = ₹690
Total additional cost = ₹5,000 (late fee) + ₹690 (interest) = ₹5,690
Notice that for large tax liabilities, the interest can actually exceed the late fee. For a ₹5 lakh liability delayed by 30 days, the interest alone would be ₹7,397 — well above the ₹5,000 late fee cap.
Section 50(3) has a reduced interest rate of 9% for excess claims of input tax credit. But the standard 18% applies to all tax payment delays.
Use our GST calculator to quickly estimate your tax liability before you file.
Every GST return has its own late fee structure. Here are the key ones beyond GSTR-1 and 3B.
Here is the exact process to calculate what you owe before logging into the GST portal.
Step 1: Count the exact days of delay. The due date for GSTR-1 (monthly) is the 11th of the following month. The due date for GSTR-3B is typically the 20th of the following month (22nd or 24th for smaller taxpayers). Count from the day after the due date to today. Do not count the due date itself — only the days after.
Step 2: Apply the correct fee rate. Identify your return type and whether it is nil or taxable. Nil means no outward supplies and no tax payable. If you had even ₹1 of tax liability, you are in the taxable category. Apply the per-day rate from the tables above.
Step 3: Apply the maximum cap. Multiply per-day fee by number of days, then compare to the cap. Whichever is lower applies. The GSTN portal applies the cap automatically, but knowing it helps you plan.
Step 4 (for interest): Calculate 18% interest on unpaid tax. If you had tax payable and did not pay on time, apply the Section 50 formula. This amount is separate from the late fee and is NOT capped.
Important: If you are filing for multiple missed months, the late fee is calculated separately for each return period. You cannot aggregate delays across months.
We built myBillPlease with automated due date reminders precisely because these fees compound quickly. Once you set up reminders, you get a WhatsApp and email alert 5 days before every GST due date.
The government has periodically issued amnesty schemes that waive or reduce late fees for past-due returns. These are announced via CBIC notifications and have specific eligibility windows. Here are the key waivers since 2023:
CBIC Notification 09/2023 (April 2023): Conditional waiver for GSTR-4, GSTR-9, and GSTR-10 for FY 2017-18 to FY 2021-22. Available only if filed between April 1 and June 30, 2023. Late fees above ₹500 (for nil returns) and ₹1,000 (for taxable returns) were waived. This window has closed.
GST 2.0 Transition Relief (October 2025): The 56th GST Council also approved a one-time waiver for late fees on GSTR-1 and GSTR-3B for August and September 2025 — the transition months when businesses were updating their systems for the new rate structure. This window closed on November 30, 2025.
Ongoing small taxpayer relief: As noted above, taxpayers with annual turnover below ₹5 crore have permanently reduced late fee caps under CBIC notifications. This is not a temporary amnesty but a structural reduction. Make sure your billing software or CA is applying the correct turnover-based fee schedule for your returns.
There is no active amnesty scheme as of March 2026. If you have pending old returns, file them now — each day you delay increases your liability, and the portal will levy interest on any unpaid tax right up to the filing date.
Prevention is cheaper than payment. These five habits eliminate late filing entirely.
GSTR-1 is due on the 11th. GSTR-3B is due on the 20th (or 22nd/24th for small taxpayers). Set recurring monthly calendar reminders 5 days early to allow time to compile data.
myBillPlease sends WhatsApp and email alerts before every GST due date. You get a reminder 7 days out and again on the day before. You can configure reminder preferences in Account Settings.
Most delays happen because businesses wait until the last minute to compile invoice data. Reconcile purchase and sales data weekly. By the time the due date comes, you only need 30 minutes to file.
If you had zero sales in a month, you still need to file a nil return. Many businesses miss this. A nil GSTR-1 takes under 2 minutes to file and the late fee is much lower, but it still applies.
Taxpayers with turnover below ₹5 crore filing GSTR-3B have a staggered due date — 22nd or 24th depending on your state, not 20th. File by this date, not the standard one. Check your ARN category on the GST portal.
One of the biggest causes of delayed 3B filing is reconciling GSTR-2B with purchase data. Use the ITC reconciliation feature in myBillPlease to automate this matching before the due date arrives.
We built myBillPlease after speaking with hundreds of small business owners in India. One of the most common complaints we heard was: 'I forgot the date and ended up paying ₹2,000–3,000 in late fees again.' This is entirely preventable.
The GST portal does not send you reminders. Your CA may send you a message the day before, but by then you are rushing to compile data. We built a proactive reminder system that gives you a full week of notice, so you can reconcile data calmly and file on time, every time.
We also built one-click nil return filing for months where you have no transactions — because even a nil return has a ₹50/day late fee. At myBillPlease, filing a nil GSTR-1 takes 2 taps on mobile. No reason to ever pay that fee again.
Our GST calculator also has a late fee estimation tab where you enter your due date, filing date, and return type to get the exact fee amount before you log in to the portal.
myBillPlease sends you WhatsApp and email reminders before every GST due date. File on time, every time. No more ₹200/day surprises.
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