Penalties Section 47 CGST — Late Fee for GSTR-3B (Monthly Tax Return)
Section 47 CGST — Late Fee for GSTR-3B (Monthly Tax Return)
Central Goods and Services Tax Act 2017 — 47
₹50/day for returns with tax liability; ₹20/day for nil returns. Maximum late fee capped per CBIC notifications.
The Penalty
₹50/day (liability) or ₹20/day (nil)
- Cap
- Notification-based cap — VERIFY for current amount
- Calculation base
- Days from 20th of following month until filing date
- Period
- Per day from due date until filing
When does this apply?
GSTR-3B filed after 20th of the month following the tax period
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹1,500₹50 per day × 30 days
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| Tax payable return filed 25 days late | ₹50 × 25 = ₹1,250 (CGST ₹625 + SGST ₹625) | ₹1,250 |
| Nil GSTR-3B filed 40 days late | ₹20 × 40 = ₹800 (CGST ₹400 + SGST ₹400) | ₹800 |
How it is levied
Pre-filled in next GSTR-3B filing as late fee. Must be paid before filing is accepted by GSTN.
⚠ VERIFY
CBIC has periodically waived or capped late fees for GSTR-3B through amnesty schemes and notifications. The current applicable maximum varies by taxpayer category. Check the GSTN portal and latest CBIC circular for the FY 2025-26 applicable cap before computing.