GST Late Fee Calculator — Calculate Late Fee & Interest Online
Updated June 2026 · Verified — The GST late fee is ₹50 per day (₹20 for nil returns) for GSTR-1 and GSTR-3B, capped at ₹10,000 per return (₹500 for nil). For GSTR-9, it is ₹200 per day capped at 0.5% of state turnover. Interest at 18% per annum applies on the net tax liability. Use the calculator below to compute your exact late fee and interest.
Calculate GST Late Fee & Interest Online
Enter your return details below. The calculator computes the late fee and interest automatically based on current GST rules.
How Is GST Late Fee Calculated?
GST late fee is governed by Section 47 of the CGST Act. The fee is charged per day of delay beyond the return due date:
| Return | Late Fee / Day (Regular) | Late Fee / Day (Nil) | Maximum Cap (Regular) | Maximum Cap (Nil) |
|---|---|---|---|---|
| GSTR-1 | ₹50 | ₹20 | ₹10,000 | ₹500 |
| GSTR-3B | ₹50 | ₹20 | ₹10,000 | ₹500 |
| GSTR-9 | ₹200 | N/A | 0.5% of turnover in state | |
How Is GST Interest Calculated?
Under Section 50 of the CGST Act, interest is charged at 18% per annum on the net cash tax liability (after adjusting ITC) from the day after the due date until the actual date of payment.
Formula: Interest = Tax Liability × 18% × (Days of Delay ÷ 365)
What Is the Late Fee for GSTR-9 Annual Return?
GSTR-9 late fee is ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.5% of the taxpayer’s turnover in the state/UT (0.25% CGST + 0.25% SGST). For example, if your state turnover is ₹1 crore, the maximum late fee is ₹50,000.
How to Avoid GST Late Fees?
- Set up calendar reminders for all GST return due dates.
- File nil returns on time even if there is no business activity.
- Use the QRMP scheme (quarterly filing for turnover up to ₹5 crore) to reduce filing frequency.
- Automate return preparation using GST-compliant accounting software.
- Watch for amnesty schemes announced by the GST Council for past-period waivers.
Frequently Asked Questions
Is GST late fee charged on IGST as well?
No. Late fee is levied only under CGST and SGST/UTGST. There is no separate late fee under IGST. The total combined late fee is ₹25 CGST + ₹25 SGST = ₹50 per day for regular returns.
What is the late fee for nil GST returns?
For nil returns (no sales, purchases or tax liability), the late fee is ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500 per return (₹250 CGST + ₹250 SGST). This applies to GSTR-1 and GSTR-3B nil returns.
Can I pay GST late fee using Input Tax Credit?
No. GST late fee must be paid in cash through the electronic cash ledger only. It cannot be offset against Input Tax Credit available in the electronic credit ledger.
Is interest calculated on gross or net tax liability?
Interest under Section 50 is calculated on the net cash tax liability — the amount payable after setting off eligible ITC. This was clarified by the amendment effective from 01-Sep-2020, applied retrospectively from 01-Jul-2017.
What happens if I do not pay the GST late fee?
The late fee is auto-computed and added to your next return liability. You cannot file the next return without clearing the outstanding late fee. Persistent non-payment may lead to GST registration cancellation and recovery proceedings under Section 79 of the CGST Act.
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