What is the late fee for filing GSTR-3B late? (Rs 50 per day)

The late fee for GSTR-3B is Rs 50 per day (Rs 25 CGST + Rs 25 SGST), reduced to Rs 20 per day for Nil returns. It runs from the day after the due date until you actually file, and is capped. The late fee must be paid in cash through your electronic cash ledger; it cannot be settled using input tax credit, and it is separate from interest on any unpaid tax. Estimate exactly what you owe with our GST late fee and interest calculator.