GSTR-3B Late Fee and Interest: What You Pay for Filing Late, with Examples
Missed the 20th? Here's exactly what a late GSTR-3B costs: the per-day late fee, the cap for your turnover, 18% interest on tax paid late — and the bigger problems that start if you keep missing returns.
By BizToolsIndia Editorial Team · Published · 4 min read
Key takeaways
- The late fee is ₹50 a day (₹20 for a nil return), split equally between CGST and SGST.
- It's capped per return: ₹500 for nil returns, and ₹2,000, ₹5,000 or ₹10,000 for others depending on turnover.
- Interest is 18% a year on the net tax paid in cash, for each day of delay.
- A taxable return with ₹50,000 tax filed 30 days late costs about ₹2,240 in late fee and interest.
- Missing returns repeatedly can block e-way bills and lead to cancellation of your registration.
When GSTR-3B is due
Monthly filers must file GSTR-3B for a month by the 20th of the next month. Small taxpayers in the QRMP scheme file quarterly, by the 22nd or 24th of the month after the quarter depending on their state, and pay tax monthly. The late fee and interest start the day after the due date unless the government extends it.
The late fee: per day, with a cap
| Return type / turnover in the previous year | Late fee per day | Maximum per return |
|---|---|---|
| Nil return (no sales, no tax) | ₹20 | ₹500 |
| Turnover up to ₹1.5 crore | ₹50 | ₹2,000 |
| Turnover ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 |
| Turnover above ₹5 crore | ₹50 | ₹10,000 |
The amounts shown are the combined figure — half is CGST and half SGST. The fee is charged per return, so two late months mean two late fees. The same late fee rules apply to GSTR-1, and the GSTR-1 late fee is added to your next GSTR-3B.
Important
Interest: 18% a year on tax paid late
Interest is charged only on the part of your tax liability paid in cash (after using input tax credit), and only for the days it's late.
Interest = Net cash tax × 18% × Days late ÷ 365
So ₹50,000 of cash tax paid 10 days late carries interest of ₹50,000 × 18% × 10 ÷ 365 = ₹246.58. A nil return has no tax, so no interest — only the late fee.
Worked examples
GSTR-3B for September 2026, due 20 October 2026.
| Case | Days late | Late fee | Interest | Total |
|---|---|---|---|---|
| Nil return | 10 | ₹200 | — | ₹200 |
| Nil return | 40 | ₹500 (capped) | — | ₹500 |
| ₹50,000 cash tax, turnover under ₹1.5 cr | 10 | ₹500 | ₹247 | ₹747 |
| ₹50,000 cash tax, turnover under ₹1.5 cr | 30 | ₹1,500 | ₹740 | ₹2,240 |
| ₹50,000 cash tax, turnover under ₹1.5 cr | 90 | ₹2,000 (capped) | ₹2,219 | ₹4,219 |
| ₹2,00,000 cash tax, turnover ₹1.5–5 cr | 60 | ₹3,000 | ₹5,918 | ₹8,918 |
Once the late fee hits its cap, interest keeps growing every day. For businesses with a large tax bill, interest soon becomes the bigger cost.
Bigger problems than the fee
- You can't file the next return. Returns must be filed in sequence — GSTR-3B for October can't be filed until September is done, and GSTR-1 depends on earlier returns too.
- E-way bills get blocked if you miss returns for two consecutive tax periods (two quarters for QRMP filers), which can stop goods moving.
- Your customers lose credit. If GSTR-1 isn't filed, your invoices don't appear in buyers' GSTR-2B, and they may hold your payments.
- Registration can be cancelled after continued non-filing — for six months for monthly filers.
- A time limit applies. Returns can't be filed more than three years after their due date, so very old returns can't be cleared at all.
How to keep it at zero
- File GSTR-1 by the 11th so your figures are settled before GSTR-3B.
- File nil returns too — by SMS if your GSTIN qualifies — even in months with no business.
- Keep enough cash in the electronic cash ledger before the 20th, since late fee and part of the tax must be paid in cash.
- If you're late, file as soon as possible: the fee and interest grow every day.
Work out the exact fee and interest for your dates in the GST Late Fee Calculator, split tax between CGST, SGST and IGST with the CGST SGST IGST Calculator, and check a customer's GSTIN with the GSTIN Validator.
Frequently asked questions
Is there a late fee for a nil GSTR-3B?
Yes — ₹20 a day (₹10 CGST + ₹10 SGST), capped at ₹500 per return.
Can the late fee be waived?
Only when the government announces a waiver or amnesty by notification, or extends the due date. Individual waivers aren't available on request.
Is interest charged on the full tax or only on cash?
On the net tax paid in cash, after using input tax credit, for delayed payment. Separate rules apply if input tax credit was wrongly claimed and used.
Is late fee charged for IGST too?
For inter-state supplies, no separate IGST late fee is charged — the late fee is levied only under CGST and SGST.