What is the late fee for GSTR-1 if I am 10 days late?

The GSTR-1 late fee is ₹200 per day (₹100 CGST + ₹100 SGST). For 10 days, that would be ₹2,000. The maximum cap for a regular taxable GSTR-1 is ₹5,000. For a nil return (no outward supplies), the cap is ₹500. So if your GSTR-1 is a nil return filed 10 days late, your fee is ₹500 (capped), not ₹2,000. The late fee is split equally between CGST and SGST components and must be paid before the portal allows submission.

Is there interest on GST late fee or only on unpaid tax?

Interest under Section 50 of the CGST Act applies only to unpaid tax liability — not to the late fee itself. The late fee is a fixed penalty calculated on days of delay. The interest is 18% per annum on the tax amount that was due but not paid by the due date. Both the late fee and the interest must be paid via the GST Electronic Cash Ledger before you can file the delayed return. The portal calculates and shows both amounts clearly before you submit.

What is the maximum GST late fee for GSTR-3B?

The GSTR-3B late fee cap depends on your annual turnover. For taxpayers with turnover above ₹5 crore, the maximum is ₹5,000 total (₹2,500 CGST + ₹2,500 SGST). For taxpayers with turnover between ₹1.5 crore and ₹5 crore, the cap is ₹2,000. For turnover below ₹1.5 crore, the cap is also ₹2,000. Nil return filers have a separate lower cap of ₹500 regardless of turnover. These caps were introduced through CBIC notifications to provide relief to small and medium taxpayers.

Can GST late fees be waived by the department?

GST late fees can be waived through two mechanisms. First, the government periodically announces amnesty schemes via CBIC notifications that reduce or waive accumulated late fees for past periods — typically for a limited window. Second, the GST Appellate Authority can provide relief in genuine hardship cases, though this is rare for routine late filings. There is no discretionary waiver available at the tax officer level for routine returns. If you missed a filing due to a genuine technical issue on the GSTN portal, you can file a grievance on the portal to request relief with evidence.

Do I need to pay GST late fees for cancelled GSTIN?

Yes. If your GST registration was cancelled with pending unfiled returns, you must file all outstanding returns and pay all accumulated late fees and interest before you can apply for cancellation. The GSTR-10 (Final Return) must be filed within 3 months of cancellation order or the effective date of cancellation, whichever is earlier. GSTR-10 also carries a late fee of ₹200/day up to a maximum of ₹10,000. Outstanding liabilities from unfiled returns can block your cancellation application on the portal until cleared.

How do I check how much GST late fee I owe before filing?

Log into the GST portal at gstin.gov.in and navigate to Returns > Returns Dashboard. Select the tax period for the unfiled return and click Prepare Online or File Returns. The portal will automatically calculate and display the late fee amount before you proceed to payment. You can also estimate the fee manually using this formula: Days delayed × per-day rate (from the tables in this article), capped at the applicable maximum. For interest on unpaid tax, use: Tax Amount × 18% ÷ 365 × Days Delayed. Our free GST calculator at mybillplease.com/tools/gst-calculator also includes a late fee estimation feature.

Is the GST late fee different for composition scheme dealers?

Yes. Composition scheme dealers file GSTR-4 (quarterly return) instead of GSTR-1 and GSTR-3B. The GSTR-4 late fee is ₹200 per day (₹100 CGST + ₹100 SGST) with a maximum cap of ₹5,000 total. For composition dealers with nil tax liability in GSTR-4, the cap is ₹500. Composition dealers are not required to file GSTR-1 or GSTR-3B, so those late fees do not apply. However, composition dealers must also file CMP-08 (quarterly tax payment statement), and delay in CMP-08 attracts an 18% per annum interest on the unpaid amount.

GST Returns & Filing

GST Late Fee Calculator: Penalty for Late GSTR-1 & 3B Filing

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.

Himanshu25 March 2026 · 7 min read · updated 6 September 2026

A businesswoman working on finance management with cash and calculator on desk.

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Key takeaways

GST late fees are calculated automatically by the portal from the day after the due date; you cannot file without paying them.
GSTR-1 late fee is ₹200 per day capped at ₹5,000 (₹500 for nil); GSTR-3B fees range from ₹50 to ₹200 per day by turnover.
Section 50 interest at 18% per annum on unpaid tax has no cap and can exceed the late fee on large liabilities.
No amnesty scheme is active as of March 2026, so file pending returns now; each month's fee is calculated separately.

GST Late Fees Are Automatic — No Notice Required

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.

GSTR-1 Late Fee Structure

Fees apply per day of delay from the due date. Due date is typically 11th of following month for monthly filers.

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 Late Fee Structure

GSTR-3B is both a declaration and tax payment. Late fee applies to the return. Interest applies separately on unpaid tax.

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

Interest Under Section 50: The Bigger Cost You Are Missing

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.

Late Fees for Other GST Returns

Every GST return has its own late fee structure. Here are the key ones beyond GSTR-1 and 3B.

GSTR-4 (Annual return for Composition dealers): ₹200/day, maximum ₹5,000 total
GSTR-5 (Non-resident taxpayers): ₹200/day, maximum ₹5,000 total
GSTR-6 (Input Service Distributors): ₹200/day, no maximum cap specified
GSTR-7 (Tax deductors under TDS): ₹200/day, maximum ₹10,000 total
GSTR-8 (E-commerce operators): ₹200/day, maximum ₹10,000 total
GSTR-9 (Annual return): ₹200/day, maximum 0.25% of turnover in the state
GSTR-9C (Reconciliation statement): Late fee same as GSTR-9, since filed together
GSTR-10 (Final return after cancellation): ₹200/day, maximum ₹10,000 total

How to Calculate Your Exact GST Late Fee in 3 Steps

Here is the exact process to calculate what you owe before logging into the GST portal.

Calculate your GST late fee

Count days of delay from the day after the due date (11th for GSTR-1, 20th/22nd/24th for GSTR-3B) to today.
Identify the return type and whether it is nil or taxable; even ₹1 of liability makes it taxable.
Multiply the per-day rate by days delayed, then apply the maximum cap; the lower figure applies.
If tax was unpaid, add Section 50 interest at 18% per annum; this is separate and 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.

GST Late Fee Waivers and Amnesty Schemes (2023–2026)

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.

No amnesty is running

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.

How to Never Pay GST Late Fees Again

Set Calendar Reminders for Every Due Date

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.

Use myBillPlease Automated Reminders

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.

Reconcile Monthly, Not Before Filing

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.

File Nil Returns Even With No Business

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.

Know Your Turnover-Based Due Date

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.

Reconcile ITC Before Filing GSTR-3B

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.

Why We Built Late Fee Alerts Into myBillPlease

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.

Frequently asked questions

What is the late fee for GSTR-1 if I am 10 days late?: The GSTR-1 late fee is ₹200 per day (₹100 CGST + ₹100 SGST). For 10 days, that would be ₹2,000. The maximum cap for a regular taxable GSTR-1 is ₹5,000. For a nil return (no outward supplies), the cap is ₹500. So if your GSTR-1 is a nil return filed 10 days late, your fee is ₹500 (capped), not ₹2,000. The late fee is split equally between CGST and SGST components and must be paid before the portal allows submission.
Is there interest on GST late fee or only on unpaid tax?: Interest under Section 50 of the CGST Act applies only to unpaid tax liability — not to the late fee itself. The late fee is a fixed penalty calculated on days of delay. The interest is 18% per annum on the tax amount that was due but not paid by the due date. Both the late fee and the interest must be paid via the GST Electronic Cash Ledger before you can file the delayed return. The portal calculates and shows both amounts clearly before you submit.
What is the maximum GST late fee for GSTR-3B?: The GSTR-3B late fee cap depends on your annual turnover. For taxpayers with turnover above ₹5 crore, the maximum is ₹5,000 total (₹2,500 CGST + ₹2,500 SGST). For taxpayers with turnover between ₹1.5 crore and ₹5 crore, the cap is ₹2,000. For turnover below ₹1.5 crore, the cap is also ₹2,000. Nil return filers have a separate lower cap of ₹500 regardless of turnover. These caps were introduced through CBIC notifications to provide relief to small and medium taxpayers.
Can GST late fees be waived by the department?: GST late fees can be waived through two mechanisms. First, the government periodically announces amnesty schemes via CBIC notifications that reduce or waive accumulated late fees for past periods — typically for a limited window. Second, the GST Appellate Authority can provide relief in genuine hardship cases, though this is rare for routine late filings. There is no discretionary waiver available at the tax officer level for routine returns. If you missed a filing due to a genuine technical issue on the GSTN portal, you can file a grievance on the portal to request relief with evidence.
Do I need to pay GST late fees for cancelled GSTIN?: Yes. If your GST registration was cancelled with pending unfiled returns, you must file all outstanding returns and pay all accumulated late fees and interest before you can apply for cancellation. The GSTR-10 (Final Return) must be filed within 3 months of cancellation order or the effective date of cancellation, whichever is earlier. GSTR-10 also carries a late fee of ₹200/day up to a maximum of ₹10,000. Outstanding liabilities from unfiled returns can block your cancellation application on the portal until cleared.
How do I check how much GST late fee I owe before filing?: Log into the GST portal at gstin.gov.in and navigate to Returns > Returns Dashboard. Select the tax period for the unfiled return and click Prepare Online or File Returns. The portal will automatically calculate and display the late fee amount before you proceed to payment. You can also estimate the fee manually using this formula: Days delayed × per-day rate (from the tables in this article), capped at the applicable maximum. For interest on unpaid tax, use: Tax Amount × 18% ÷ 365 × Days Delayed. Our free GST calculator at mybillplease.com/tools/gst-calculator also includes a late fee estimation feature.
Is the GST late fee different for composition scheme dealers?: Yes. Composition scheme dealers file GSTR-4 (quarterly return) instead of GSTR-1 and GSTR-3B. The GSTR-4 late fee is ₹200 per day (₹100 CGST + ₹100 SGST) with a maximum cap of ₹5,000 total. For composition dealers with nil tax liability in GSTR-4, the cap is ₹500. Composition dealers are not required to file GSTR-1 or GSTR-3B, so those late fees do not apply. However, composition dealers must also file CMP-08 (quarterly tax payment statement), and delay in CMP-08 attracts an 18% per annum interest on the unpaid amount.