Is there a late fee on a nil GST return?

Yes. A nil GSTR-3B or GSTR-1 filed late attracts Rs 20 a day (Rs 10 CGST and Rs 10 SGST), capped at Rs 500 per return.

What is the maximum late fee for GSTR-3B?

It depends on last year's aggregate turnover: Rs 2,000 up to Rs 1.5 crore, Rs 5,000 from Rs 1.5 crore to Rs 5 crore, and Rs 10,000 above Rs 5 crore. Nil returns are capped at Rs 500.

Is late fee charged under IGST?

No. GST late fee is charged only under the CGST Act and the SGST or UTGST Act, so it is always split equally between the two.

Can the late fee be waived?

Only if the government issues a notification waiving it, for example an amnesty scheme. Otherwise the GST portal adds the late fee automatically and the return cannot be filed without paying it.

Do I have to file GSTR-9 if my turnover is below Rs 2 crore?

For recent years, taxpayers with aggregate turnover up to Rs 2 crore have been exempted from filing GSTR-9 by a notification issued for each year. Check the notification for the year you are filing.

Do I also owe interest?

If tax was paid late, yes. Interest at 18% a year is charged separately on tax paid late in cash. Use our GST interest calculator to work it out.

GST Late Fee Calculator: GSTR-3B, GSTR-1, GSTR-9

An estimate based on the standard rules; the GST portal calculates the final amount. Updated 21 October 2026.

GST late fee rates

GSTR-3B and GSTR-1 (monthly or quarterly), based on aggregate turnover in the previous financial year:

Category	Late fee a day	Maximum per return
Nil return	₹20 (₹10 CGST + ₹10 SGST)	₹500
Turnover up to ₹1.5 crore	₹50 (₹25 + ₹25)	₹2,000
Turnover ₹1.5 crore to ₹5 crore	₹50	₹5,000
Turnover above ₹5 crore	₹50	₹10,000

GSTR-9 annual return (FY 2022-23 onwards), based on aggregate turnover in the year the return covers:

Turnover	Late fee a day	Maximum
Up to ₹5 crore	₹50 (₹25 + ₹25)	0.04% of turnover in the State/UT
₹5 crore to ₹20 crore	₹100 (₹50 + ₹50)	0.04% of turnover in the State/UT
Above ₹20 crore	₹200 (₹100 + ₹100)	0.5% of turnover in the State/UT

Standard due dates

Return	Due date
GSTR-1 (monthly)	11th of the following month
GSTR-1 (quarterly, QRMP)	13th of the month after the quarter
GSTR-3B (monthly)	20th of the following month
GSTR-3B (quarterly, QRMP)	22nd or 24th of the month after the quarter, depending on your State
GSTR-9	31 December after the end of the financial year

Worked examples

Nil GSTR-3B, 12 days late: 12 × ₹20 = ₹240.
GSTR-3B, turnover ₹80 lakh, 30 days late: 30 × ₹50 = ₹1,500 (below the ₹2,000 cap) = ₹1,500.
GSTR-1, turnover ₹3 crore, 150 days late: 150 × ₹50 = ₹7,500, capped at ₹5,000.
GSTR-9, turnover ₹3 crore (all in one State), 300 days late: 300 × ₹50 = ₹15,000, capped at 0.04% of ₹3 crore = ₹12,000.

Stop paying late fees

Late fees add up quickly, and a late GSTR-1 also delays your customers’ input tax credit. Our GST return filing service starts at ₹299 a month for nil returns. Email hello@ledgerbrigade.com or book a free briefing.

Sources: Section 47, CGST Act 2017; Notifications 76/2018, 4/2018, 19/2021, 20/2021 and 07/2023 (Central Tax). Not covered: GSTR-4, GSTR-7, GSTR-8 and GSTR-10, amnesty schemes and one-off waivers. General information, not tax advice.

GST late fee calculator Filed late? See exactly what you owe.

GST late fee rates

Standard due dates

Worked examples

Stop paying late fees