GSTR-3B Late Fee Calculator

How the GSTR-3B late fee works

If you file GSTR-3B after its due date, a late fee applies for each day of delay, counted from the day after the due date until the day you file. The fee is ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day when no tax is payable for the period. It must be paid in cash through the electronic cash ledger.

Maximum late fee per return

The late fee is capped for each return:

• No tax payable (nil return): ₹500
• Annual turnover up to ₹1.5 crore: ₹2,000
• Above ₹1.5 crore and up to ₹5 crore: ₹5,000
• Above ₹5 crore: ₹10,000

Interest on late payment of tax

Separately from the late fee, interest at 18% a year applies to tax paid late, calculated day by day from the day after the due date. It applies to the part of the tax paid through the cash ledger, not to tax set off against input tax credit. This calculator estimates it as tax paid late × 18% × days ÷ 365.

Treat this as an estimate

The government has announced amnesty and waiver schemes from time to time, and the GST portal computes the final figure. Check the current notifications on the official portal before you pay.

Frequently asked questions

When is GSTR-3B due?

For most monthly filers it is due on the 20th of the following month. Taxpayers under the QRMP scheme have the 22nd or 24th, depending on their state. Confirm the date for your period on the GST portal.

Can I pay the late fee from input tax credit?

No. The late fee, and interest on late tax, must be paid in cash through the electronic cash ledger.

Is the late fee charged on nil returns?

Yes, a late fee still applies to a late nil return, at ₹20 per day with a maximum of ₹500.

Is this the exact amount the portal will charge?

It is an estimate based on the standard rates and caps. The portal's computation and any waiver in force prevail.