GST late fee and interest explained
Missed a return or a payment? Here's exactly how late fees and interest add up — and how to stop the meter.
Late GST filing or payment carries two separate charges: a late fee for filing late, and interest for paying tax late. They accrue until you file and pay, so acting quickly limits the cost.
Late fee for returns
A per-day late fee applies for each return filed after the due date, split across CGST and SGST, subject to caps that depend on turnover and return type. Nil returns carry a smaller fee but it still applies.
Interest on late tax
Interest runs at 18% per annum on the net tax paid late, calculated from the due date until payment. Wrongly availed and utilised ITC can attract interest too.
| Charge | Rate / basis |
|---|---|
| Late fee | Per day, per return (capped) |
| Interest on tax | 18% p.a. from due date |
| Nil return late fee | Reduced per-day fee |
How to minimise it
- File pending returns immediately to stop late fees.
- Pay outstanding tax to stop interest.
- Set calendar reminders or use the compliance calendar.
- Consider QRMP if monthly filing is hard to keep up.
Stay ahead
Most late fees are avoidable with a simple filing routine. If you've fallen behind across states, our team can bring all your GSTINs current.
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💬 Talk to our team View plans →Frequently asked questions
What's the interest rate on late GST payment?
18% per annum on the net tax paid late, from the due date until payment.
Is there a late fee for nil returns?
Yes, a reduced per-day late fee applies even when no tax is due, so file nil returns on time.
How do I stop the charges growing?
File the pending returns and pay the outstanding tax as soon as possible — both accrue daily until then.
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