What is the late fee for GSTR-3B?

For a regular taxpayer with tax liability, the late fee for GSTR-3B is ₹50 per day (₹25 CGST + ₹25 SGST), up to a maximum of 0.25% of your turnover in the state. For nil return filers (no tax liability), the late fee is reduced to ₹20 per day (₹10 CGST + ₹10 SGST), capped at a maximum of ₹500.

Is there a maximum cap on GST late fee?

Yes. For regular taxpayers, the maximum late fee is capped at 0.25% of your turnover in the state for that period. For nil return filers, the absolute maximum cap is strictly ₹500 (₹250 CGST and ₹250 SGST) under Section 47 of the CGST Act.

What is the interest rate on late GST payment?

Interest on late payment of GST is charged at 18% per annum. Unlike the late fee, which applies for delayed filing regardless of tax due, interest only applies if there is an outstanding tax liability and is calculated from the due date to the actual date of payment.

What is a nil return in GST?

A nil return is filed when a taxpayer has made no outward supplies (sales), received no goods or services, and has no other tax liability or input tax credit to declare for that period. Late filing of a nil return carries a reduced late fee capped at exactly ₹500.

How do I pay GST late fee?

GST late fees are automatically computed by the GST portal in your next period's GSTR-3B. It is paid using a PMT-06 challan on the GST portal under the minor head 300 for both CGST and SGST respective components.

Can GST late fees be waived?

The government occasionally waives or caps late fees through amnesty schemes via official notifications. You should check the GST portal or consult official CBIC notifications for any currently active amnesty schemes before paying accumulated historical late fees.

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