GST · Late Fee
Late Fee For Gstr 3b (India, 2026)
If you file your GSTR-3B even one day late, the GST portal adds a late fee before it will accept the return, and it keeps adding one for every day of delay. On top of that, interest runs on any tax you owe. This explainer breaks down how the late fee for GSTR-3B is worked out, how the nil-return rate and the turnover cap change the number, and why interest is a separate charge you should not ignore.
- GSTR-3B late fee: a per-day charge from the day after the due date, broadly Rs 25 CGST + Rs 25 SGST (Rs 50 per day); confirm on the portal.
- Nil return: lower fee, broadly Rs 10 + Rs 10 (Rs 20 per day). A nil period still needs a return.
- Cap: a maximum limit linked to turnover, set by notification.
- Interest: separate from late fee, broadly 18 percent per year on tax paid late.
- GSTR-1: has its own late fee on the same pattern and can delay your buyers input tax credit.
- HSN or SAC: transport, freight and labour are usually SAC services; confirm the code and rate before invoicing.
01How the GSTR-3B late fee is calculated
The late fee for GSTR-3B is a per-day charge that runs from the day after the due date until the day you actually file. It is levied under CGST with an equal amount under SGST or UTGST, so the combined per-day figure is double the CGST rate.
For a normal return with tax to pay, the per-day late fee has broadly been set at Rs 25 under CGST plus Rs 25 under SGST, which is Rs 50 per day in total. Because these amounts are set by notification and have been revised, confirm the current figure on the GST portal before you calculate.
| Return type | Per-day late fee (indicative) | Components |
|---|---|---|
| GSTR-3B with tax payable | Rs 50 per day | Rs 25 CGST + Rs 25 SGST |
| GSTR-3B nil return | Rs 20 per day | Rs 10 CGST + Rs 10 SGST |
02Nil return: a lower late fee
If you had no outward supplies and no tax to pay for the period, your GSTR-3B is a nil return. The late fee for a late nil return is lower, broadly Rs 10 under CGST plus Rs 10 under SGST, which is Rs 20 per day in total.
A common and costly mistake is to think a nil period needs no return. It still does. If you do not file, the late fee accrues exactly as it would for any other return, so file the nil return on time. For how to file one, see GST nil return filing online.
03The cap on late fee
The late fee does not run without limit. There is a maximum cap, and for GSTR-3B the cap has been linked to turnover, so smaller taxpayers face a lower ceiling than larger ones. Nil returns have the lowest cap.
The exact cap figures are set by notification, so check the current slab for your aggregate turnover on the GST portal. Even with a cap, the fee can add up quickly across several pending months, because the cap usually applies per return per period, not once overall.
04Interest is separate from late fee
This is the part people miss. The late fee is a charge for filing late. Interest is a separate charge for paying tax late, and the two are added independently.
Interest on the net tax paid late has broadly been charged at 18 percent per year, calculated on the amount and the number of days of delay. If you reverse and reclaim wrongly availed input tax credit, a higher interest rate can apply.
Two clocks, not one
Think of it as two meters running at once: the late fee meter (per day, capped) and the interest meter (on unpaid tax, per day, uncapped). Filing stops the late fee; paying the tax stops the interest.
05Late fee for GSTR-1
GSTR-1, the statement of outward supplies, carries its own late fee on the same pattern: a per-day amount under CGST and SGST, with a lower rate for nil filings and a turnover-linked cap. Filing GSTR-1 late can also delay your buyers from seeing the invoices in their GSTR-2B, which affects their input tax credit.
So a late GSTR-1 is not only your problem; it holds up the credit of everyone you supply. Confirm the current GSTR-1 late-fee figures on the portal, as they track the GSTR-3B structure but are notified separately.
06A note on HSN and SAC codes
Many searches that land on late-fee questions are really about getting invoices right in the first place, for example the HSN code for transport charges, freight charges or labour charges. These are usually SAC (service) codes rather than goods HSN codes, because transport, freight and manpower supply are services.
Using the wrong code can trigger notices and mismatches that later cost you late fees and interest to fix. Always confirm the current SAC or HSN code and its rate on the GST portal before you raise the invoice. For a worked rate example, see the 22 carat gold GST rate explainer.
07How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
Avoiding a late fee is mostly about not missing the date, and that is free to manage yourself if you track your due dates. The problem is that most late fees come from simply forgetting, or from a return that gets stuck because a figure does not reconcile.
With Claw Tax and Accounts GST return filing, a verified chartered accountant prepares and files your GSTR-1 and GSTR-3B, a Claw reviewer checks the return before it is submitted, and you get reminders before each due date so the late fee never starts running, all at a fixed published price.
This is not tax advice; a verified CA handles your specifics.
08Frequently asked questions
How much is the late fee for filing GSTR-3B late?
For a return with tax payable it has broadly been Rs 25 per day under CGST plus Rs 25 under SGST, which is Rs 50 per day in total, running from the day after the due date until you file, subject to a turnover-linked cap. Confirm the current figure on the GST portal, as it is set by notification.
Is the late fee lower for a nil GSTR-3B?
Yes. A late nil return attracts a lower fee, broadly Rs 10 under CGST plus Rs 10 under SGST, which is Rs 20 per day in total. But a nil period still needs a return; if you skip it, the fee accrues just as it would for any other return.
Is interest the same as the late fee?
No. They are two separate charges. The late fee is for filing the return late and is capped. Interest, broadly 18 percent per year, is for paying the tax late and runs on the unpaid amount until you pay. Filing stops the late fee; paying the tax stops the interest.
Is there a maximum late fee for GSTR-3B?
Yes, there is a cap linked to your aggregate turnover, so smaller taxpayers face a lower ceiling and nil returns the lowest. The exact cap is set by notification, so check the current slab on the GST portal. The cap usually applies per return per period, not once across all months.
Does a late GSTR-1 also attract a late fee?
Yes. GSTR-1 has its own per-day late fee on the same pattern as GSTR-3B, with a lower nil rate and a turnover-linked cap. A late GSTR-1 can also delay your buyers from seeing invoices in their GSTR-2B, which holds up their input tax credit.
What is the HSN code for transport, freight or labour charges?
These are usually service codes (SAC), not goods HSN codes, because transport, freight and manpower supply are services. The exact SAC code and its GST rate are set on the GST portal and can change, so confirm the current code and rate there before you raise the invoice.