What is the GST late fee for GSTR-1 and GSTR-3B?

Q: What is the GST late fee for GSTR-1 and GSTR-3B?

Late fee: ₹50/day (₹25 CGST + ₹25 SGST) for non-nil returns; ₹20/day (₹10+₹10) for nil returns. Maximum late fee waived or capped periodically via CBIC notifications — verify on GST portal.

Explanation

Under CGST Act Section 47: GSTR-1 late fee is ₹50/day (₹25 CGST + ₹25 SGST) for returns with any supply; ₹20/day (₹10+₹10) for nil GSTR-1. GSTR-3B late fee is the same — ₹50/day non-nil, ₹20/day nil. Interest at 18% per annum (Section 50) applies on unpaid tax from the due date of GSTR-3B, calculated on net tax liability. Periodic CBIC notifications (especially under amnesty schemes) have reduced or waived late fees — check the latest notification before filing a belated return. Cannot file GSTR-3B or GSTR-1 more than 3 years past due date. Verify on the GST portal before filing.

Related terms and sections

late fee GSTR-1 GSTR-3B 50 per day 20 per day nil return 18 percent interest Section 47 Section 50

Explanation

Related terms and sections

late fee GSTR-1 GSTR-3B 50 per day 20 per day nil return 18 percent interest Section 47 Section 50