GST return filing is required regularly. However sometimes, for any reason, you may no able to file a GST return on the due date. in that case, you have to pay a late fee on the subsequent return filing month. For Example, if you file your November 2023 return late then, you have to pay November 2023 late fee on December 2024 return period.

What is Late Fee for GSTR 3B

The late fee for normal GSTR3B return is ₹50 (₹25 for CGST and ₹25 for SGST) per day for late days. if you are filing a Nill return late, the late fee is ₹20(₹10 for CGST and ₹10 for SGST) per day of late days.

Late fee for Normal GSTR 3B Return	₹50 per day
Late fee for Nill GSTR 3B Return	₹20 per day

For Example:

If your April return due date is 20th May, and you have filed your return on the 25th day, means you have filed the return 5 days after the due date. in such case, the late fee is calculated as follows.

• If Normal Return: Late fee is ₹250 (₹50 x 5 days late).
• if Nill Return: Late fee is ₹100 (₹20 x 5 days late).

Maximum Late Fee

There is also a maximum late fee limit as per your annual turnover for normal and nill GSTR3B return filing. There is a maximum ₹500 late fee per return period for nill returns and a maximum ₹5000 for normal returns depending upon your annual turnover.

Annual Turnover	Normal Return	Nill Return
Turnover upto ₹ 1.5 Cr	₹2000 per return	₹500 per return
Turnover between ₹ 1.5 Cr and ₹ 5 Cr	₹5000 per return	₹500 per return
Turnover more then ₹ 5 Cr	₹10000 per return	₹500 per return