Frequently Asked Questions
What is the late fee for GSTR-1? ＋
For GSTR-1, late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with data. For Nil returns (no sales), late fee is ₹20 per day (₹10 + ₹10). Maximum late fee is ₹10,000.
What is the late fee for GSTR-3B? ＋
For GSTR-3B, late fee is ₹50 per day for non-nil returns (₹25 CGST + ₹25 SGST). For Nil returns, it is ₹20 per day. Maximum late fee is ₹10,000 (₹5,000 CGST + ₹5,000 SGST).
Is there interest on late GST payment? ＋
Yes. Interest at 18% per annum is charged on the net tax liability not paid by the due date (applicable for GSTR-3B). Interest is calculated from the day after the due date to the date of actual payment.
Has the government waived late fees? ＋
The government has periodically issued amnesty schemes waiving or reducing late fees for delayed returns. Check the GST portal for any current waivers. The standard fees apply when no waiver is in effect.
What is the due date for GSTR-3B? ＋
For monthly filers, GSTR-3B is due by the 20th of the following month. For quarterly filers (QRMP scheme), it is due by the 22nd or 24th depending on the state.