GST late fee and interest calculator (GSTR-3B)
Enter the due date, the date you filed or will file, and the tax paid in cash. You see the late fee with its cap, the CGST and SGST split, and interest at 18% a year.
Late fee caps per Notification 19/2021-Central Tax; interest per section 50 of the CGST Act · Reviewed by Regikart's CA team · 25 October 2026
GSTR-3B is due on the 20th of the next month for monthly filers; quarterly filers have the 22nd or 24th, by state.
The part paid from the cash ledger, after input tax credit.
| Days late | 40 |
| Late fee at ₹50 a day, capped at ₹2,000 | ₹2,000 |
| of which CGST / SGST | ₹1,000 / ₹1,000 |
| Interest at 18% a year on ₹50,000 for 40 days | ₹986 |
| Total extra cost | ₹2,986 |
Late fee caps under Notification 19/2021-Central Tax, for tax periods from June 2021: nil return ₹500; turnover up to ₹1.5 crore ₹2,000; ₹1.5–5 crore ₹5,000; above ₹5 crore ₹10,000. Interest under section 50 is 18% a year on tax paid late in cash; a balance already sitting in your cash ledger can reduce it. Late fee is paid in cash and cannot be set off against input tax credit.
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Or send this on WhatsAppLate fee caps for GSTR-3B
| Taxpayer | Per day | Maximum |
|---|---|---|
| Nil return | ₹20 | ₹500 |
| Turnover up to ₹1.5 crore | ₹50 | ₹2,000 |
| ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 |
| Above ₹5 crore | ₹50 | ₹10,000 |
Due dates. Monthly filers: the 20th of the next month. Quarterly filers under QRMP: the 22nd or 24th after the quarter, depending on the state. See GST return filing for the full calendar.
Received a notice for non-filing or a mismatch? Our GST notice reply team drafts the response.
Questions
What is the late fee for GSTR-3B?
₹50 a day (₹25 CGST and ₹25 SGST) when there is tax to pay, and ₹20 a day (₹10 + ₹10) for a nil return, subject to the caps below.
What are the maximum late fees?
For tax periods from June 2021, Notification 19/2021-Central Tax caps the GSTR-3B late fee at ₹500 for a nil return, ₹2,000 where last year's aggregate turnover was up to ₹1.5 crore, ₹5,000 for ₹1.5 crore to ₹5 crore, and ₹10,000 above ₹5 crore.
How is interest on late GST worked out?
Section 50 charges 18% a year on tax paid after the due date, from the day after the due date until payment. It applies to the part paid in cash, not to tax set off against input tax credit.
Can I pay the late fee from input tax credit?
No. Late fee and interest are paid from the electronic cash ledger.
What if I have not filed for several months?
Returns must be filed in order, and each month carries its own late fee. GSTR-3B cannot be filed more than three years after its due date, and long gaps can lead to cancellation of registration, so file the pending returns as soon as you can.