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GST Late Fee Calculator
Late fee and interest on a delayed GSTR-3B, including the nil-return rate and the statutory cap.
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Two separate charges apply when a return is late: a fee for the delay and interest on the tax. They are calculated differently and both have to be paid before the return can be filed.
The late fee
₹50 a day for a return with tax or turnover — ₹25 CGST and ₹25 SGST — and ₹20 a day for a nil return. The fee is capped at ₹5,000 per return per Act.
The interest
18% a year on the tax actually paid in cash. Tax settled from the input credit ledger does not attract interest. Where credit has been wrongly claimed and used, the rate is 24%.
Why delays compound
A return cannot be filed until the fee is paid, and the next period stays blocked until this one is filed. One missed month therefore holds up every month after it, and the fee runs on each of them simultaneously. Filing a nil return on time costs nothing and keeps the chain intact.
Frequently asked questions
How much is the late fee for GSTR-3B?
₹50 a day for a return with tax or turnover, split as ₹25 CGST and ₹25 SGST, and ₹20 a day for a nil return. The fee is capped at ₹5,000 per return per Act.
Is interest charged on the full tax or only the cash portion?
Only on the tax actually paid in cash. Amounts settled from the input credit ledger do not attract interest. The rate is 18% a year, or 24% where credit was wrongly claimed and used.
Can I file the next return before clearing an old one?
No. Returns have to be filed in sequence, so one missed month blocks every month after it while the fee runs on each. Filing a nil return on time costs nothing and keeps the chain intact.
Can the late fee be waived?
Only through an amnesty notification, which the government issues occasionally for specified periods. There is no routine waiver on request, and interest is generally not waived at all.