Question 1

What is the GST late fee for not filing GSTR-3B?

Accepted Answer

Late fee for GSTR-3B is ₹50 per day (₹25 CGST + ₹25 SGST) for taxpayers with tax liability. For NIL returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST). The maximum late fee is capped at ₹10,000 (₹5,000 CGST + ₹5,000 SGST) per return.

Question 2

What is the penalty for not registering under GST?

Accepted Answer

Penalty for not obtaining GST registration when required is 10% of the tax amount due or ₹10,000 — whichever is higher. If the non-registration is deliberate (tax evasion), the penalty is 100% of the tax amount due with no minimum limit.

Question 3

Can GST late fees be paid using Input Tax Credit?

Accepted Answer

No. GST late fees must be paid in cash only through the electronic cash ledger. Input Tax Credit cannot be used to pay late fees. This applies to late fees for all GST returns including GSTR-1, GSTR-3B, GSTR-4, and GSTR-9.

Question 4

What is the difference between GST late fee and GST interest?

Accepted Answer

GST late fee is a fixed daily charge for not filing returns on time — it is capped at a maximum amount. GST interest at 18% per annum is charged on the unpaid tax amount and has no cap — it keeps accruing until tax is paid. Both late fee and interest apply simultaneously for late filing with unpaid tax.

Question 5

What is the late fee for GSTR-1?

Accepted Answer

Late fee for GSTR-1 is ₹50 per day (₹25 CGST + ₹25 SGST). For NIL returns, the late fee is ₹20 per day. Maximum late fee is ₹10,000 per return. GSTR-1 must be filed before GSTR-3B can be filed — late GSTR-1 blocks your entire GST filing for that period.

Question 6

What is the maximum GST late fee cap for GSTR-3B?

Accepted Answer

The GST Council has capped late fees for GSTR-3B. For nil return filers, the maximum late fee is ₹500 per return (₹250 CGST + ₹250 SGST). For non-nil returns, the maximum late fee is ₹2,000 per return (₹1,000 CGST + ₹1,000 SGST) for taxpayers with annual aggregate turnover up to ₹5 crore, and ₹5,000 per return (₹2,500 CGST + ₹2,500 SGST) for taxpayers with turnover above ₹5 crore.

Question 7

What is the GST penalty for fraud or wilful misstatement?

Accepted Answer

Under Section 74 of the CGST Act, if tax is unpaid due to fraud, wilful misstatement, or suppression of facts, the penalty is 100% of the tax amount. This is in addition to the tax and interest payable. For cases without fraud (Section 73), the penalty is 10% of the tax amount or ₹10,000, whichever is higher.

Question 8

Can GST late fees be waived?

Accepted Answer

Yes. The GST Council periodically announces amnesty schemes that waive or reduce late fees for pending returns. However, these are time-limited. Outside amnesty schemes, late fees cannot be waived — they must be paid in cash (not through ITC) before the return can be filed.

Return Type	Nil Return	Non-Nil Return	Maximum Cap
GSTR-3B	₹20/day (₹10 CGST + ₹10 SGST)	₹50/day (₹25 CGST + ₹25 SGST)	₹500 / ₹2,000 / ₹5,000*
GSTR-1	₹20/day (₹10 CGST + ₹10 SGST)	₹50/day (₹25 CGST + ₹25 SGST)	₹500 / ₹2,000 / ₹5,000*
GSTR-9 (Annual)	₹200/day (₹100 CGST + ₹100 SGST)		0.25% of turnover in state
GSTR-4 (Composition)	₹20/day	₹50/day	₹2,000

Parameter	Late Fee / Penalty	Interest
Governed by	Section 47 CGST Act	Section 50 CGST Act
Rate	₹20–₹200 per day (fixed)	18% or 24% per annum
Applicable on	Delayed filing of return	Delayed payment of tax
Can be paid via ITC?	No — cash only	No — cash only

GST Penalty & Late Fee Calculator 2025-26

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Penalty Breakdown

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GST Late Fee Rate Chart 2025-26

Penalty vs Interest — Key Difference

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