Question
What is the late fee and interest for filing GST returns late?
Answer
Bottom line: The late fee is ₹50 a day (₹20 for a nil return) and interest runs at 18% a year on the tax paid late.
1. Late fee
₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for nil returns, subject to turnover-based caps.
2. Interest
18% per annum on the net tax paid late; 24% only on wrongly availed and utilised ITC. Both are payable in cash, not from credit.
3. Amnesty
The Section 128A waiver of interest and penalty for 2017-18 to 2019-20 closed in 2025.
Work out your exact liability with our GST Late Fee & Interest Calculator.
This answer is general information based on the law as it stood when written and is not professional advice on your specific situation. Verify the current position and consult a qualified professional before acting. See our disclaimer.