Late fee: GSTR-1 / GSTR-3B (regular)
₹50 per day of delay (₹25 CGST + ₹25 SGST/UTGST), subject to a prescribed maximum. For a nil return, late fee is lower (commonly ₹20 per day subject to a lower cap). Confirm current caps on the portal.
Late fees & interest
Consequences of delayed GST return filing and delayed payment of tax. Exact amounts depend on the form, whether the return is nil, and current notifications.
Interest on delayed tax
Interest at 18% per annum generally applies on unpaid tax from the due date until the date of payment (section 50 of the CGST Act, subject to notified exceptions).
Annual return late fee
GSTR-9 late fee is prescribed separately and is often linked to aggregate turnover bands. Check the latest notification before computing liability.
Weekends and holidays
GST due dates are not automatically extended merely because they fall on a Sunday or public holiday, unless CBIC issues a specific extension notification.
Related: Due date calendar · Returns guide · Enquire
This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.