How the GST late fee works
When GSTR-3B or GSTR-1 is filed after its due date, a late fee is charged for each day of delay under Section 47 of the CGST Act and the matching provision of the state law. The government has reduced the per-day amount and fixed maximum caps by notification. This tool uses the figures commonly cited for periods from June 2021 as editable defaults, so you can update them if the law changes.
Formula
- Days late = Filing date − Due date (0 if filed on or before the due date)
- Fee without cap = Days late × ₹50 (or ₹20 for a nil return)
- Late fee payable = the lower of the fee without cap and the applicable maximum
- CGST / SGST = half each
Example (illustrative)
A Jaipur handicraft seller with turnover of about ₹1 crore files GSTR-3B 25 days late with tax liability. The fee is 25 × ₹50 = ₹1,250, below the ₹2,000 cap, so ₹625 CGST and ₹625 SGST. Had the return been 60 days late, the fee would be 60 × ₹50 = ₹3,000, capped at ₹2,000. A nil return 30 days late would be 30 × ₹20 = ₹600, capped at ₹500.
Common mistakes
- Using the current year’s turnover for the slab. The caps are generally based on aggregate turnover in the preceding financial year.
- Treating a return with any liability or supply as nil. A nil return has nothing to report for the period.
- Expecting the late fee in the IGST head. It is generally charged under CGST and SGST.
- Ignoring interest. If tax was also paid late, interest is charged separately.
Late fee amounts and caps are set by notification. Verify the current position on CBIC GST and the GST portal. E-Way Easy is not a government portal.