A working guide to GST late fees and interest — per-day rates for GSTR-1, GSTR-3B, GSTR-9 and nil returns, the caps that apply, how 18% interest is computed, and how to reduce what you pay.
GSTR-3B and GSTR-1 late fees are ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20 per day for nil returns, subject to turnover-based caps. Interest on unpaid tax is 18% per annum, calculated daily.
| Return | Late fee with liability | Nil return | Cap |
|---|---|---|---|
| GSTR-3B | ₹50 per day | ₹20 per day | Turnover-linked cap |
| GSTR-1 | ₹50 per day | ₹20 per day | Turnover-linked cap |
| GSTR-9 (annual) | ₹200 per day | ₹200 per day | 0.5% of turnover in state |
| GSTR-4 (composition) | ₹50 per day | ₹20 per day | ₹500 for nil |
| Aggregate turnover in preceding FY | Maximum late fee per return |
|---|---|
| Nil return | ₹500 |
| Up to ₹1.5 crore | ₹2,000 |
| ₹1.5 crore to ₹5 crore | ₹5,000 |
| Above ₹5 crore | ₹10,000 |
Interest runs at 18% per annum on the net tax paid in cash, from the day after the due date until the date of payment. Where ineligible input tax credit has been availed and utilised, the rate is 24% per annum.
Interest is charged on the cash component only, but late fee is charged even when your entire liability is offset by input tax credit. A nil-cash month is not a free month.
GST returns are sequential. You cannot file GSTR-3B for August until July is filed. One missed month blocks every month after it, and each blocked month is accruing its own daily late fee. This is how a single skipped return turns into a five-figure liability within a year.
Set your internal filing deadline to the 15th, not the 20th. Five days of buffer eliminates almost every late fee we see in practice.
Senior contributor at Taxpex Consultancy. Reviewed by a practising Chartered Accountant. Published on 19 September 2026 · Updated on 19 September 2026.
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