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GST Late Fee & Interest Calculator

Filed (or filing) your GSTR-3B or GSTR-1 after the due date? Enter the dates to get the late fee with its CGST / SGST split and the maximum cap, plus interest on any tax paid late. Everything is calculated in your browser.

Result

Days of delay0
Late fee — CGST₹0.00
Late fee — SGST₹0.00
Late fee (total)₹0.00
Interest (18%)₹0.00
Total payable₹0.00

Late fee accrues from the day after the due date until the filing date. IGST has no late fee. Late fee and interest must be paid in cash — input tax credit cannot be used.

These are estimates based on standard rules (Section 47 late fee, Section 50 interest). Actual amounts depend on the exact return, any amnesty notification, and the minimum cash-ledger balance during the delay. Always confirm on the official portal (gst.gov.in) or with your accountant before paying.
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How the GST late fee works

If a return is filed after its due date, a fixed daily late fee is charged under Section 47 of the CGST Act. It depends only on the number of days of delay, not on the tax amount, and is levied separately and equally under CGST and SGST.

  • Regular return (with tax liability): ₹50 per day — ₹25 CGST + ₹25 SGST.
  • Nil return (no tax liability): ₹20 per day — ₹10 CGST + ₹10 SGST.

Maximum late fee (caps)

No matter how long the delay, the late fee cannot exceed a statutory cap. For nil returns the cap is ₹500 (₹250 + ₹250). For returns with tax liability, the cap is linked to annual aggregate turnover:

  • Turnover up to ₹1.5 crore: up to ₹2,000 (₹1,000 + ₹1,000).
  • Turnover ₹1.5 – 5 crore: up to ₹5,000 (₹2,500 + ₹2,500).
  • Turnover above ₹5 crore: up to ₹10,000 (₹5,000 + ₹5,000).

Interest on late payment

Interest is separate from the late fee. Under Section 50, if you pay your tax after the due date, interest of 18% per annum applies on the net tax paid late, using the formula Tax × 18% × days ÷ 365. If input tax credit was wrongly availed and utilised, the rate is 24% per annum. A nil return has no tax, so it carries no interest.

Worked example: 45 days late on GSTR-3B

Suppose your GSTR-3B due on the 20th is filed 45 days late, your annual turnover is ₹80 lakh, and ₹40,000 of tax was paid late in cash. Late fee: ₹50 × 45 = ₹2,250, but the cap for turnover up to ₹1.5 crore is ₹2,000 — so you pay ₹2,000 (₹1,000 CGST + ₹1,000 SGST). Interest: 40,000 × 18% × 45 ÷ 365 = ₹887 (approx.), payable in cash. Total cost of the delay: about ₹2,887 — and the return cannot be filed until both are paid.

Late fee vs interest — two separate charges

People often mix these up. The late fee (Section 47) punishes late filing — it runs per day whether or not any tax was due, which is why even nil returns attract ₹20/day. Interest (Section 50) compensates for late payment of tax — it applies only to the tax paid late in cash, at 18% per annum. A nil return filed late owes a late fee but no interest; a return filed on time with tax short-paid owes interest but no late fee. This calculator computes both, side by side.

Why filing even one day late is expensive

The fee is per day, not per month, and both CGST and SGST halves accrue from day one. A quarterly filer who forgets a nil GSTR-3B for a month owes ₹600+ before noticing; a regular filer with liability racks up ₹50/day until the cash and the return go in. Two habits fix this: put the due dates (11th for monthly GSTR-1, 20th for monthly GSTR-3B — dates differ under QRMP) in your phone calendar with a 3-day-early alarm, and file nil returns immediately since they take two minutes.

Is the late fee charged on IGST too?
No. Late fees are levied only under the CGST and SGST Acts. IGST is not part of the late-fee calculation, although IGST liability does count for interest.
Do nil returns really attract a late fee?
Yes. Even with no sales or tax, filing a return late attracts ₹20 per day (₹10 + ₹10), capped at ₹500.
Can I pay the late fee using ITC?
No. Late fees and interest must be paid in cash through the electronic cash ledger; input tax credit cannot be used for them.
What is the maximum late fee for GSTR-3B / GSTR-1?
Caps depend on annual aggregate turnover: ₹2,000 (up to ₹1.5 crore), ₹5,000 (₹1.5–5 crore), ₹10,000 (above ₹5 crore), split equally CGST/SGST. Nil returns cap at ₹500.
How do I calculate interest on late GST payment?
Interest = tax paid late in cash × 18% × days ÷ 365, from the day after the due date to the payment date. Wrongly availed and utilised ITC attracts 24% instead of 18%.
If I file GSTR-1 late but GSTR-3B on time, is there still a fee?
Yes. Each return carries its own late fee — filing one on time does not waive the other.
Does the government sometimes waive late fees?
Yes — amnesty schemes and waivers are announced by notification from time to time. This calculator applies the standard rules; check the GST portal for any live waiver before paying.
Is anything saved or uploaded?
No. The whole calculation runs in your browser — nothing you enter leaves your device.