Missed the GSTR-3B or GSTR-1 due date? Late fee, interest and next steps
1 min read
Updated 03 Oct 2026
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AI summary
What a late GST return costs, how interest is worked out and what to file first so the damage stays small.
6 sections 5 steps
Short answer
File as soon as possible. Every day adds a late fee, and unpaid tax keeps adding 18% interest. File GSTR-1 first, then GSTR-3B.
Late fee
| Return | Late fee per day (CGST + SGST) | Maximum per return |
|---|---|---|
| GSTR-3B or GSTR-1, nil return | ₹20 | ₹500 |
| Turnover up to ₹1.5 crore | ₹50 | ₹2,000 |
| Turnover ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 |
| Turnover above ₹5 crore | ₹50 | ₹10,000 |
The late fee is charged in the next GSTR-3B and must be paid in cash. It can't be paid from ITC.
Interest
- 18% a year on the tax paid late, counted from the day after the due date to the day of payment.
- Interest is on the net cash liability only, that is, tax paid in cash after using ITC.
- Example: cash tax of ₹1,00,000 paid 20 days late → ₹1,00,000 × 18% × 20 ÷ 365 = ₹986.
What else goes wrong
- GSTR-1 blocked: you can't file the next GSTR-1 until the previous GSTR-3B is filed.
- Buyers lose ITC: your invoices don't reach their GSTR-2B until you file GSTR-1.
- E-way bills blocked after two months of non-filing (two quarters for QRMP filers).
- Notices and cancellation: continued non-filing leads to GSTR-3A and then cancellation.
- Three-year limit: a return can't be filed after three years from its due date.
- ITC deadline: ITC for a financial year must be claimed by 30 November of the next year, even in a late return.
What to do now
- File pending GSTR-1s in order, oldest first.
- Work out tax and ITC for each pending GSTR-3B; reconcile with GSTR-2B.
- Deposit cash in the electronic cash ledger for tax, interest and late fee.
- File the GSTR-3Bs in order.
- If a GSTR-3A or REG-17 notice has arrived, reply after filing.
Related
- GSTR-3B: monthly summary return
- GSTR-1: statement of outward supplies
- GST registration cancelled or suspended?
- Compliance calendar: October to December 2026
Sources
PreviousAnnual return reconciliation: books vs GSTR-1, 2B, 3B and 9 Next in GST Returns GST payment: set-off order, interest and late fee
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