GST late fee rules at a glance
Missing a GST filing deadline costs you in two ways: a late fee for the act of late filing, and potentially interest if you also delayed paying tax.
GSTR-1 late fees
GSTR-1 is the outward supply statement — no tax is paid here, so no interest applies. Only the late fee is relevant.
| Return | Per-day fee (non-nil) | Per-day fee (nil) | Cap (>₹5Cr turnover) | Cap (₹1.5–5Cr) | Cap (≤₹1.5Cr) |
|---|---|---|---|---|---|
| GSTR-1 | ₹50/day | ₹20/day | ₹10,000 | ₹5,000 | ₹2,000 |
GSTR-3B late fees + interest
GSTR-3B involves tax payment. Late filing attracts both a late fee (same structure as GSTR-1) and interest on unpaid tax.
| Component | Rate |
|---|---|
| Late fee (non-nil) | ₹50/day (₹25 CGST + ₹25 SGST) |
| Late fee (nil return) | ₹20/day (₹10 CGST + ₹10 SGST) |
| Interest on net tax due | 18% per annum from due date |
| Interest on wrongful ITC | 24% per annum |
GSTR-9 (annual return) late fees
| Component | Rate |
|---|---|
| Late fee | ₹200/day (₹100 CGST + ₹100 SGST) |
| Maximum cap | 0.25% of aggregate annual turnover |
Note: The government has issued multiple amnesty/waiver notifications in recent years. Always check for active fee waiver schemes before paying.
How to pay GST late fees
Late fees are paid through your GST portal:
- Log into
gst.gov.in→ Services → Ledgers → Electronic Cash Ledger - Deposit funds under the correct head (CGST / SGST)
- File the pending return — the system will automatically deduct the late fee
Can late fees be waived?
The government periodically issues CBIC notifications waiving or reducing late fees for past periods, often during amnesty schemes. For example, the GST Amnesty Scheme 2023 capped fees for returns from FY 2017-18 to 2022-23. Always check for active circulars before filing significantly overdue returns.