1. What is GSTR 3B Late Fee?

GSTR 3B Late Fee is a penalty imposed for delayed filing of GSTR 3B returns under the GST regime. The fee is calculated at ₹100 per day of delay, subject to a maximum of ₹5,000.

2. How Does the Calculator Work?

The calculator uses the following formula:

Where:

• \( Days \) — Number of days late
• \( 100 \) — Daily late fee amount in rupees
• \( 50 \) — Maximum number of days charged (capped at ₹5,000)

Explanation: The calculator multiplies the number of late days by ₹100, with a maximum cap of 50 days (₹5,000) regardless of actual delay beyond 50 days.

3. Importance of Timely Filing

Details: Timely filing of GSTR 3B is crucial to avoid late fees, interest charges, and potential legal complications. It also ensures smooth input tax credit claims and compliance with GST regulations.

4. Using the Calculator

Tips: Enter the number of days late for GSTR 3B filing. The calculator will automatically compute the applicable late fee up to the maximum cap of ₹5,000.

5. Frequently Asked Questions (FAQ)

Q1: Is there a maximum limit for GSTR 3B late fee?
A: Yes, the maximum late fee is capped at ₹5,000 (₹100 × 50 days), regardless of how many days beyond 50 the return is filed.

Q2: Are there any additional charges besides late fee?
A: Yes, in addition to late fee, interest at 18% per annum is applicable on the outstanding tax amount from the due date until the date of payment.

Q3: Can the late fee be waived?
A: In exceptional circumstances, such as natural calamities or technical glitches on the GST portal, the government may provide relief through notifications.

Q4: Is the late fee same for all types of taxpayers?
A: The late fee structure is generally the same for all regular taxpayers, though composition dealers may have different fee structures.

Q5: How can I pay the late fee?
A: The late fee can be paid through the GST portal along with the tax liability when filing the belated return.