GSTR-3B late fee for 15 days

₹750

CGST ₹375 + SGST ₹375

Days late: 15
Late fee per day: ₹50
Maximum fee: ₹2,000
Interest at 18%: ₹0
Total late fee + interest: ₹750

Late fee is charged per return, half under CGST and half under SGST, and can't be paid from input tax credit.
Interest is estimated at 18% a year on the tax paid in cash for 15 days. The GST portal's own calculation may differ slightly.
Late fee waivers or amnesty schemes notified for specific periods aren't included. Check the GST portal before paying.

For guidance only

This calculator gives an estimate for general information. It is not tax or legal advice. Check the applicable rate and rules for your case on the official sources below or with a qualified professional.

How to use the GST Late Fee Calculator

Choose GSTR-3B or GSTR-1, and whether it's a nil return.
Pick your aggregate turnover for the previous financial year — it sets the maximum fee.
Enter the due date and the date you filed or plan to file.
For GSTR-3B, enter the tax you'll pay in cash to estimate interest.

Formula

Late fee = min(Days late × Per-day fee, Maximum for your category)

Interest = Tax paid in cash × 18% × Days late ÷ 365

Late fee per day and the maximum

GSTR-3B and GSTR-1, per return (CGST + SGST combined)
Type of return	Per day	Maximum
Nil return	₹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 fee is split equally: half is CGST and half is SGST. It's charged per return, so filing several months late means a fee on each month's return. Late fees must be paid in cash — input tax credit can't be used.

Interest on late tax

If tax is paid late with GSTR-3B, interest is charged at 18% a year on the tax paid in cash, for each day of delay. On ₹50,000 paid 10 days late: 50,000 × 18% × 10 ÷ 365 ≈ ₹247.

Note

The GST portal works out interest using your electronic cash ledger balance, so its figure can differ slightly. Use this calculator to estimate and plan; pay what the portal shows.

Why filing late costs more than the fee

You can't file a later return until the earlier one is filed, so one missed month blocks the next.
Your customers can't see the invoices in their input tax credit statements until you file GSTR-1, which can delay their payments to you.
Repeated non-filing can lead to blocked e-way bills and, eventually, cancellation of registration.

Worked examples

GSTR-3B due 20 Sept, filed 5 Oct, turnover under ₹1.5 crore, ₹50,000 tax

Days late = 15
Late fee = 15 × ₹50 = ₹750 (₹375 CGST + ₹375 SGST)
Interest = 50,000 × 18% × 15 ÷ 365 ≈ ₹370

About ₹1,120 in total

Nil GSTR-3B filed 50 days late

50 × ₹20 = ₹1,000
Capped at ₹500 for nil returns

Late fee ₹500

Important notes

Annual returns (GSTR-9) and composition returns have different fees and aren't covered here.
The government sometimes announces late-fee waivers or amnesty schemes for specific periods; check the GST portal and recent notifications.

Frequently asked questions

What is the late fee for GSTR-3B?

₹50 a day (₹20 for nil returns), up to ₹2,000, ₹5,000 or ₹10,000 depending on turnover, and ₹500 for nil returns.

Is there a late fee on IGST?

The late fee is levied under CGST and SGST (half each). No separate IGST late fee is collected.

Can I pay the late fee using input tax credit?

No. Late fees and interest must be paid in cash through the electronic cash ledger.

Is there a late fee if I file on the due date?

No. Filing on or before the due date attracts no late fee.

Sources and review

Last reviewed on 1 October 2026 by the BizToolsIndia editorial team. Official references:

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GST Late Fee Calculator