What is the late fee for GSTR-3B in 2026?

For GSTR-3B, the late fee is Rs.50 per day (Rs.25 CGST + Rs.25 SGST) for taxpayers with tax liability. For nil return filers (no tax payable), the late fee is Rs.20 per day (Rs.10 CGST + Rs.10 SGST). The maximum late fee for GSTR-3B is capped at Rs.10,000 (Rs.5,000 CGST + Rs.5,000 SGST) per return period. For small taxpayers with annual turnover up to Rs.1.5 crore, the cap may be lower under periodic GST Council notifications.

What is the late fee for GSTR-1 in 2026?

For GSTR-1 (outward supplies return), the late fee is Rs.50 per day (Rs.25 CGST + Rs.25 SGST) for returns with taxable outward supplies. For nil GSTR-1 filers, the fee is Rs.20 per day (Rs.10 CGST + Rs.10 SGST). Maximum cap for GSTR-1 is Rs.10,000 per return. GSTR-1 must be filed before GSTR-3B for the same period — late GSTR-1 blocks GSTR-3B filing for the next period.

Is there interest on unpaid GST tax beyond late fee?

Yes. Beyond the late fee on the return itself, interest is charged at 18% per annum on unpaid GST tax amount under Section 50 of the CGST Act. Interest is calculated from the due date of payment to the actual date of payment. If you have tax liability but delay paying it, both the late fee (for the return filing delay) and 18% interest (on the unpaid tax amount) apply simultaneously. For wrongful ITC claims, the interest rate is higher at 24% per annum.

How can I avoid GST late fees?

To avoid GST late fees: (1) File GSTR-1 by the 11th of every month (or quarterly deadline for QRMP scheme taxpayers); (2) File GSTR-3B by the 20th (or 22nd/24th for quarterly filers depending on state); (3) Set calendar reminders since there is no automatic extension — every day of delay adds late fee; (4) File nil returns on time even if there is no transaction for that period; (5) Use GSTN's return filing calendar available on gstn.gov.in. Even if you cannot pay the tax, file the return to stop the late fee from accumulating.

GST Late Fee 2026 — GSTR-1, GSTR-3B Penalty Calculator | CalcDesk

GST Late Fee 2026 — GSTR-1, GSTR-3B Penalties Explained

📅 Updated July 2026 · ⏱ 7 min read

GST late fees are one of the most common and avoidable compliance costs for Indian businesses. Missing a GSTR-3B or GSTR-1 deadline by even a few days triggers daily late fees, and if there’s unpaid tax, an additional 18% annual interest compounds the penalty. Understanding the exact late fee structure, caps, and calculation method helps you budget for delays and prioritise timely filing.

This guide covers the complete GST late fee structure for FY 2026-27, daily rates for each return type, maximum caps, the 18% interest on unpaid tax, and strategies to minimise penalties. Use CalcDesk’s GST Calculator to compute your GST liability accurately before filing.

GST Late Fee Structure — All Major Returns

Return Type	Due Date	Late Fee/Day (With Tax)	Late Fee/Day (Nil Return)	Maximum Cap
GSTR-1 (Monthly)	11th of next month	₹50/day (₹25 CGST + ₹25 SGST)	₹20/day (₹10+₹10)	₹10,000 per return
GSTR-3B (Monthly)	20th of next month	₹50/day (₹25 CGST + ₹25 SGST)	₹20/day (₹10+₹10)	₹10,000 per return
GSTR-3B (Turnover ≤ ₹5 Cr, Cat 1 states)	22nd of next month	₹50/day	₹20/day	₹10,000
GSTR-3B (Turnover ≤ ₹5 Cr, Cat 2 states)	24th of next month	₹50/day	₹20/day	₹10,000
GSTR-9 (Annual Return)	31st December	₹200/day (₹100 CGST + ₹100 SGST)	₹200/day	0.25% of turnover in state
GSTR-4 (Composition)	30th April	₹200/day (₹100+₹100)	₹200/day	₹5,000 per return

Interest on Unpaid Tax — Sec 50 CGST Act

GST Interest Formula

Interest = Tax Amount × 18% × (Days Delayed / 365)

Example: ₹50,000 GST unpaid for 30 days
Interest = ₹50,000 × 18% × 30/365 = ₹739

For wrongful ITC claims: 24% per annum applies
Both late fee AND interest apply simultaneously if return is delayed AND tax is unpaid

Worked Example 1 — GSTR-3B filed 15 days late with tax liability

Monthly taxpayer, ₹2,00,000 GST due, GSTR-3B filed 15 days late

Late fee: 15 days × ₹50/day = ₹750 (₹375 CGST + ₹375 SGST)

Interest on unpaid tax: ₹2,00,000 × 18% × 15/365 = ₹1,479

Total penalty = ₹750 + ₹1,479 = ₹2,229

Note: Late fee is capped at ₹10,000; interest has no cap and continues to accumulate daily

Worked Example 2 — Nil Return Filed 40 Days Late

No transactions for the month, GSTR-3B nil return filed 40 days late

Late fee: 40 days × ₹20/day = ₹800 (₹400 CGST + ₹400 SGST)

Interest: ₹0 (no tax liability, so no interest)

Total penalty: ₹800

Key lesson: File nil returns on time — even with no transactions, delay costs ₹20/day

Worked Example 3 — GSTR-9 Annual Return Late

Turnover ₹80 lakh, GSTR-9 filed 20 days late

Daily late fee: ₹200/day (₹100 CGST + ₹100 SGST)

20 days: ₹200 × 20 = ₹4,000

Maximum cap for GSTR-9: 0.25% of annual turnover = 0.25% × ₹80,00,000 = ₹20,000

Actual late fee: ₹4,000 (below cap, so full ₹4,000 is payable)

GST Due Dates 2026-27 — Monthly Filers

Month	GSTR-1 Deadline	GSTR-3B Deadline (Turnover > ₹5 Cr)
April 2026	11 May 2026	20 May 2026
May 2026	11 June 2026	20 June 2026
June 2026	11 July 2026	20 July 2026
July 2026	11 Aug 2026	20 Aug 2026
August 2026	11 Sep 2026	20 Sep 2026
September 2026	11 Oct 2026	20 Oct 2026

Late Fee Waiver Schemes — Past Precedents

The GST Council has periodically issued late fee waiver schemes for taxpayers who had accumulated large late fees due to non-filing over multiple periods. These amnesty schemes typically cap the maximum late fee per return at a reduced amount (e.g., ₹500 or ₹1,000) if the taxpayer files all pending returns within a specified window. Check gstn.gov.in and GST Council notifications for any active waiver schemes. Do not rely on expecting a waiver — file on time.

⚠️ Important: Late GSTR-1 filing blocks GSTR-3B filing for the next period for your buyers — it also prevents them from seeing your invoices in GSTR-2B, disrupting their ITC claims. This creates downstream compliance issues beyond your own late fee liability.

💡 Tip: If you cannot pay GST on time, still file the return on time. The late fee applies only to the return filing delay. Filing on time but paying late only triggers interest at 18% — much less than the combination of late fee + interest for both delayed return AND delayed payment.

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Frequently Asked Questions

For GSTR-3B, the late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20 per day (₹10+₹10) for nil returns. Maximum cap is ₹10,000 per return period. Interest at 18% per annum on unpaid tax applies separately from the late fee.

GSTR-1 late fee is ₹50/day for returns with outward supplies and ₹20/day for nil filers. Maximum cap: ₹10,000 per return. GSTR-1 must be filed before GSTR-3B — a late GSTR-1 prevents your buyers from seeing invoices in GSTR-2B and disrupts their ITC claims.

Yes. Section 50 of the CGST Act levies 18% per annum interest on unpaid GST tax from the due date to actual payment date. For wrongful ITC claims, the rate is 24% per annum. Both late fee (for return delay) and interest (for tax payment delay) apply simultaneously if both are outstanding.

File GSTR-1 by the 11th and GSTR-3B by the 20th every month (or quarterly deadlines for QRMP scheme). Even nil returns must be filed on time. If you cannot pay tax, still file the return — stopping the late fee accumulation. Set calendar reminders since there is no automatic grace period.

GSTR-9 late fee is ₹200/day (₹100 CGST + ₹100 SGST). The maximum cap is 0.25% of annual turnover in the state. For a business with ₹80 lakh annual turnover, the cap is ₹20,000. Filing after 31 December for FY 2024-25 triggers this fee.

⚠️ Disclaimer: For educational purposes only. Rules and rates subject to change. Full disclaimer.

How to Pay GST Late Fee — Step by Step

Once a late fee has accumulated, you cannot skip it — the GSTN portal automatically calculates the outstanding late fee and requires payment before accepting the return. Here’s the payment process:

Log into the GST portal at gstn.gov.in with your GSTIN credentials
Navigate to Services → Returns → Returns Dashboard
Select the pending return period (e.g., GSTR-3B for April 2026)
The portal displays the auto-calculated late fee based on days delayed. This amount populates in the “Late Fee” field automatically
Pay the late fee using the Electronic Cash Ledger — if your cash ledger has sufficient balance, it is debited automatically on return submission
If cash ledger is insufficient, deposit additional funds via Challan PMT-06 before submitting the return
Submit and file the return — late fee payment is mandatory; the portal will not allow submission without it

Impact of Late Filing on ITC for Your Buyers

Late GSTR-1 filing doesn’t just hurt you — it directly impacts your B2B buyers’ ITC claims. Here’s how:

Your buyers’ GSTR-2B (auto-populated input tax credit statement) pulls data from your filed GSTR-1
If you file GSTR-1 late, the invoices appear in buyers’ GSTR-2B only in the month you eventually file — not the month of the actual transaction
This delays buyers’ ITC claims, potentially forcing them to pay GST from their own pocket while waiting for your GSTR-1
Under Rule 37A, buyers must reverse ITC if their supplier doesn’t file GSTR-3B within the prescribed period — your filing delay can trigger ITC reversal requirements for your customers
This is why large companies (particularly listed companies) require their vendors to file GSTR-1 on time as a contract condition

⚠️ Business relationship risk: Repeatedly late GSTR-1 filing can cause buyers to drop you as a vendor — the ITC disruption is costly for them. Timely GST filing is not just a compliance matter; it’s a business relationship issue, particularly in B2B supply chains.

GST Late Fee 2026 — GSTR-1, GSTR-3B Penalty Calculator | CalcDesk.in