GST late fee and interest: what a late return costs
A late GST return costs you twice: a late fee per day of delay, and interest on any tax paid late. Late returns also block your customers' input tax credit and, eventually, your own e-way bills.
Late fees
| Return | Late fee per day (CGST + SGST) | Cap |
|---|---|---|
| GSTR-1 / GSTR-3B | ₹50 (₹20 for nil returns) | Capped by turnover slab; lowest cap for nil returns |
| GSTR-9 (annual) | ₹200 for most | Capped as a percentage of turnover |
| GSTR-4 (composition) | ₹50 (₹20 for nil) | Capped |
Interest
Under Section 50 of the CGST Act, interest at 18% a year is payable on tax paid late, calculated on the portion paid in cash. Interest at 24% applies to excess ITC claimed and utilised.
Other consequences
- GSTR-1 cannot be filed if the previous GSTR-3B is pending.
- E-way bill generation is blocked after two missed returns (or as notified).
- Registration can be cancelled for continuous non-filing.
- Returns become time-barred three years after the due date.
Frequently asked questions
This guide is general information, not legal advice. Government fees and procedures change; confirm current figures before you file.
- GSTR-1 vs GSTR-3B: the difference and due dates
What GSTR-1 and GSTR-3B report, how they connect through GSTR-2B, monthly and quarterly due dates, and common mismatches.
- QRMP scheme under GST: quarterly returns, monthly payment
Who can opt for QRMP, how quarterly GSTR-1 and GSTR-3B work with monthly PMT-06 payments, IFF, and due dates.
- Input tax credit under GST: conditions, blocked credits and time limits
How input tax credit works under GST, the conditions in Section 16, blocked credits in Section 17(5), and the deadline to claim it.