Section 47(1), CGST Act 2017 · Notification 19/2021-CT
GSTR-3B late fee: rates and caps
File GSTR-3B after the due date and a per-day late fee accrues under Section 47 — separate from the Section 50 interest on the tax itself. Here are the rates and turnover caps.
Per-day late fee
- Normal return: ₹25 CGST + ₹25 SGST = ₹50 per day of delay.
- Nil return: ₹10 CGST + ₹10 SGST = ₹20 per day of delay.
Maximum late fee (rationalised caps)
Per Notification 19/2021-CT, the maximum late fee for GSTR-3B is capped by turnover:
| Category | Maximum late fee (CGST + SGST) |
|---|---|
| Nil return | ₹250 + ₹250 = ₹500 |
| AATO up to ₹1.5 crore | ₹1,000 + ₹1,000 = ₹2,000 |
| AATO ₹1.5 cr – ₹5 cr | ₹2,500 + ₹2,500 = ₹5,000 |
| AATO above ₹5 crore | ₹5,000 + ₹5,000 = ₹10,000 |
Worked example
A taxpayer with AATO of ₹3 crore files GSTR-3B 10 days late (normal return): late fee = 10 × ₹50 = ₹500, well within the ₹5,000 cap.
How GSTBuddies calculates it
Upload your GSTR-3B PDF and GSTBuddies reads the actual filing date, applies the correct per-day rate and turnover cap, and computes the late fee per head — alongside the Section 50 interest. Explore the full compliance suite.
FAQ
What is the GSTR-3B late fee per day?
₹50 per day (₹25 CGST + ₹25 SGST) for a normal return, and ₹20 per day for a nil return.
Is GSTR-3B late fee the same as interest?
No. Late fee under Section 47 is for late filing; interest under Section 50 is for late payment of tax. Both can apply.