Question 1

What is the GST late fee?

Accepted Answer

₹50 per day (₹20 for nil returns), capped at ₹5,000 for GSTR-3B and ₹10,000 for GSTR-1, plus 18% p.a. interest on unpaid tax.

Question 2

Does the QRMP scheme change late fee?

Accepted Answer

Late fee for GSTR-3B under QRMP is charged quarterly, but interest on tax dues still accrues monthly.

GST late fee calculator