Compliance Pack
Late GSTR-3B filing with late fee and interest
What this means, checked by a CA
If you missed GSTR-3B, every day costs a late fee and unpaid tax runs up 18 percent interest. Returns must be filed in order, and after three years they cannot be filed at all. We file the pending returns oldest first, work out the exact late fee and interest, and stop the clock.
₹999
As needed, + 18% GST
- Delivered in 2 working days after data for each period
- Due: Any time after the due date, but not more than three years after the due date of that return (portal block from the July 2025 period)
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 6 items
List of pending return periods
Must be filed oldest first
Sales register for each period
Liability, now locked to GSTR-1
Purchase invoices and GSTR-2B
ITC claim for each period
Previous year aggregate turnover
Decides the late fee cap
Electronic cash ledger balance and dates
Reduces interest under Rule 88B
GSTR-1 filing status
Liability flows from GSTR-1 or 1A
DiscussionWhat we discuss · 5 items
Which months are pending and are any close to three years old?
Time-barred returns cannot be filed
Was there any sale or ITC in each pending month?
Nil returns have a lower fee and cap
Is GSTR-1 filed for those months and is it correct?
3B liability is locked to it; fix in GSTR-1A first
Was cash already lying in the cash ledger on the due date?
That portion escapes interest
Is the registration cancelled or suspended?
May need revocation or GSTR-10 route
FormsForms we file · 5 items
List pending periods and check the three-year limit for each
Where: https://www.gst.gov.in. Due: Before filing
Correct outward supply in GSTR-1A where needed before 3B
Where: https://www.gst.gov.in. Due: Before that period's 3B
Prepare GSTR-3B oldest first; review system late fee and Table 5.1 interest; use Re-compute Interest if the figure ignores cash balance
Late fee = days late x ₹50 (or ₹20 nil), capped by slab; interest = net cash tax x 18% x days late / 365, less cash ledger balance held from due date
Where: https://www.gst.gov.in. Due: One period at a time
Deposit cash by PMT-06 for tax, interest and late fee
Where: https://www.gst.gov.in. Due: Before offset
Offset liability and file with EVC or DSC
Where: https://www.gst.gov.in. Due: Same day
DeliverablesWhat you get · 2 items
ARN for each GSTR-3B filed
When: Same day
Late fee and interest working sheet
When: With filing
Your Savvy is a verified professional. Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.