GST late fee
Late fee for delaying GSTR-1 or GSTR-3B, with the cap that depends on turnover.
₹50 a day (₹25 CGST and ₹25 SGST), or ₹20 a day for a nil return, up to a cap: ₹2,000, ₹5,000 or ₹10,000 by turnover band, and ₹500 for a nil return. Late fee is separate from interest on tax. Notifications change and extensions are announced; confirm on the GST portal.
Basis: GST rates, interest and fees as in force under the CGST Act, 2017 and the rules and notifications under it. Rates and formulas last checked on 9 November 2026.
An estimate for general information, printed from https://ameeshguptaco.com/tools/latefee/. It is not professional advice on your facts; please consult us before acting on it.