Rates used
Late fee under Section 47 of the CGST Act: ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for nil returns, capped at ₹500 (nil), ₹2,000 (turnover up to ₹1.5 crore), ₹5,000 (₹1.5–5 crore) and ₹10,000 (above ₹5 crore) per return. Interest under Section 50 at 18% per annum on tax paid in cash. Read the full guide: GST late fee and interest.
Frequently asked questions
Can late fee be paid from ITC?
No. Late fee and interest are paid only from the electronic cash ledger.
Is late fee charged on GSTR-1 also?
Yes, GSTR-1 and GSTR-3B each attract their own late fee with the same caps.
Is there interest on a nil return?
No interest arises if no tax is payable; only the late fee applies.
Tool last reviewed 10 November 2026. Results are estimates for general guidance and are not professional advice.
Have a tax, GST or business question?
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