Can the GST late fee be waived?

Only when the government notifies a waiver or an amnesty scheme. There is no form to ask for a waiver on a single return. The portal applies notified waivers on its own when you file.

Is the late fee paid in cash or from ITC?

In cash. Input tax credit can't be used to pay a late fee or interest, so the client needs the money in the electronic cash ledger.

Does the late fee apply if the return is nil?

Yes, at a lower rate: ₹20 a day for a nil GSTR-3B or GSTR-1, capped at ₹500 per return.

Do I pay the GSTR-1 and GSTR-3B late fees separately?

Yes. Each return has its own late fee and its own cap, so a client late with both pays both.

How do I calculate the exact fee?

Count the days from the day after the due date to the day you file, multiply by the daily rate and stop at the cap. Our free calculator does this for every return and adds interest.

GST Late Fee 2026: GSTR-3B, GSTR-1 and GSTR-9 Fees, Caps and Interest

Short answer: GSTR-3B and GSTR-1 cost ₹50 a day late (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return. The fee stops at a cap set by turnover: ₹500 for nil returns, then ₹2,000, ₹5,000 or ₹10,000. Tax paid late also attracts 18% interest a year.

Late fee for GSTR-3B and GSTR-1

Since the June 2021 tax period, both returns use the same daily rate and the same caps per return (Notifications 19/2021 and 20/2021).

Your case	Fee per day	Maximum per return
Nil return	₹20 (₹10 + ₹10)	₹500
Turnover up to ₹1.5 crore	₹50 (₹25 + ₹25)	₹2,000
₹1.5 crore to ₹5 crore	₹50	₹5,000
Above ₹5 crore	₹50	₹10,000

Turnover here means aggregate turnover in the previous financial year. The fee is split equally between CGST and SGST. For an inter-state supplier, the IGST portion works out to the same total.

Late fee for GSTR-4 and GSTR-9

From FY 2022-23 the annual returns have their own rules (Notification 7/2023).

Return	Fee per day	Maximum
GSTR-4 (composition)	₹50 (₹20 if nil)	₹500 if nil, otherwise ₹2,000
GSTR-9, turnover up to ₹5 crore	₹50	0.04% of turnover in the state
GSTR-9, ₹5 crore to ₹20 crore	₹100	0.04% of turnover in the state
GSTR-9, above ₹20 crore	₹200	0.5% of turnover in the state

GSTR-9 is optional for taxpayers with turnover up to ₹2 crore, so there is no late fee for them if they choose not to file.

Interest on late payment

Section 50 of the CGST Act charges 18% a year on tax paid late. It runs from the day after the due date to the day of payment, and only on the part paid in cash. Tax settled from input tax credit doesn't attract it.

A worked example

A client with ₹80 lakh turnover files GSTR-3B for September on 9 November instead of 20 October, paying ₹1,00,000 in cash.

Days late: 20 (21 October to 9 November).
Late fee: 20 × ₹50 = ₹1,000, under the ₹2,000 cap.
Interest: ₹1,00,000 × 18% × 20 ÷ 365 = ₹986.
Total: about ₹1,986, paid in cash.

How CA firms avoid it

Most late fees come from documents arriving late, not from the filing itself. Firms that stay clear of them track every client's due date in one place and chase documents a week ahead. Our due-date calendar lists every GST and TDS deadline for the next 60 days, and can send them to you on WhatsApp each Monday.

Standard rules as of November 2026. Waivers, amnesty schemes and portal changes override them, so check the GST portal before you file.

GST late fee: what GSTR-3B, GSTR-1 and GSTR-9 cost when filed late