GST Late Fee Calculator
Calculate GST return late filing fees and interest for GSTR-1, GSTR-3B, and other returns.
About this calculator
Filing a GST return late costs money in two ways: a daily late fee and interest on any tax you pay after the due date. This calculator works out both for GSTR-3B and GSTR-1 from the due date, the date you actually file, the kind of return and your turnover band.
The late fee is ₹50 a day for a return with tax liability (₹25 CGST plus ₹25 SGST) and ₹20 a day for a nil return, but it stops at a cap that depends on the size of your business. Interest is separate, at 18% a year on the tax paid late. Seeing both numbers before you file helps you decide whether to pay now or wait for a few more days of data.
How to use it
- Choose the Return Type: with tax liability (₹50 a day) or nil (₹20 a day).
- Choose your Aggregate Turnover band for the previous financial year. It sets the cap on the fee.
- Pick the Due Date and the Filing Date.
- Enter the Tax Liability that you paid late, or 0 for a nil return.
- Press Calculate Late Fee to see days delayed, the fee split into CGST and SGST, the interest and the total.
How the fee and interest are calculated
Days delayed = Filing date − Due date. Fee = min(Days × ₹50 or ₹20, Cap), split equally between CGST and SGST. The cap is ₹2,000 up to ₹1.5 crore turnover, ₹5,000 from ₹1.5 to ₹5 crore, ₹10,000 above ₹5 crore, and ₹500 for a nil return. Interest = Tax paid late × 18% × Days ÷ 365, and it applies only to the part of the tax paid in cash after the due date.
Worked example
GSTR-3B filed 25 days late, ₹75,000 tax, turnover ₹1.5 to ₹5 crore
| Fee before cap (25 × ₹50) | ₹1,250.00 |
| Cap for this turnover band | ₹5,000.00 |
| Late fee payable | ₹1,250.00 |
| Interest at 18% on ₹75,000 | ₹924.66 |
| Total dues | ₹2,174.66 |
The fee here is well under the cap, so every extra day costs ₹50 until it reaches ₹5,000 at day 100. The interest keeps growing for as long as the tax stays unpaid.
Tips and common mistakes
- File a nil return on time. The fee is only ₹20 a day with a ₹500 cap, but the real risk is that repeated non-filing can lead to registration cancellation.
- Pay the tax even if you cannot file yet. Interest stops running on the part you have paid.
- Late fee paid is not eligible for input tax credit and cannot be adjusted against it. It must be paid in cash.
- Check the government notifications for amnesty or reduced-fee schemes before you pay. They have been announced for specific periods in the past.
- Set a reminder for the 20th of each month for GSTR-3B and the 11th for GSTR-1.
Frequently asked questions
What is the late fee for GSTR-3B?
₹50 a day for a return with tax liability and ₹20 a day for a nil return, subject to a cap based on your turnover.
What is the maximum late fee?
The cap is ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5 to ₹5 crore, ₹10,000 above ₹5 crore, and ₹500 for nil returns.
What is the interest rate on late GST?
18% a year, calculated on the tax liability paid after the due date, for the number of days of delay.
Can I get the late fee waived?
Only if the government has notified a waiver or amnesty scheme that covers your return and period. Otherwise it is payable.
Is the late fee payable in cash?
Yes. Late fee and interest cannot be paid from the electronic credit ledger.
Does the due date change by state or turnover?
GSTR-3B due dates differ for QRMP filers and for some states in the staggered scheme. Enter the actual due date that applies to you.