Late fee / day
₹50
Late fee
₹1.0K
Interest (18% p.a.)
₹1.2K
Late fee + interest
₹2.2K
Plus the tax itself, ₹1.20 L — total remittance ₹1.22 L.
GSTR-3B late fee is ₹50/day (₹25 CGST + ₹25 SGST), or ₹20/day (₹10 + ₹10) for nil returns. The maximum is ₹500 for a nil return, and otherwise ₹2.0K / ₹5.0K / ₹10.0K by annual aggregate turnover. Interest runs at 18% p.a. under section 50 on the tax paid late.
CBIC notification 20/2021, current to September 2026. Amnesty and reduced-fee schemes for specific periods can lower this further, and GSTR-1, GSTR-9 and GSTR-4 have their own caps — confirm the exact figure on the GST portal before paying.