GST Late Fee Calculator
Compute the exact late fee on a delayed GSTR-1, 3B, 4 or 9 return — ₹50/day (₹20 for nil), with the statutory cap and CGST/SGST split, live.
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- Rules cited on the page
Enter your figures — the result on the right updates as you type.
Late fee breakdown
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Disclaimer: Indicative late fee under the CGST/SGST Acts. Actual liability may differ with government amnesty/waiver notifications, per-Act caps and interest. Interest u/s 50 (18% p.a.) is charged separately on unpaid tax.
How the GST late fee works
Miss a GST return due date and a late fee accrues for every day until you file. It is a flat per-day charge, split equally between CGST and SGST, and it is subject to a statutory maximum (the "cap"). This is separate from interest u/s 50 on any unpaid tax.
Per-day fee & caps
The daily rate depends on whether the return is nil. The cap depends on the return type and turnover. Late fee = min( per-day × days late, cap ), then split 50:50 into CGST and SGST.
| Per day | ₹50 (₹25+₹25) |
| GSTR-3B / 1 / 4 cap | ₹5,000 |
| Turnover ≤ ₹1.5 Cr | up to ₹2,000–5,000* |
| GSTR-9 (regular) | ₹200/day · 0.5% cap |
| Per day | ₹20 (₹10+₹10) |
| GSTR-3B / 1 nil cap | ₹500 |
| GSTR-4 nil cap | ₹500 |
| Split | 50% CGST / 50% SGST |
Worked examples
A few common scenarios. The fee runs from the day after the due date until the return is actually filed, capped at the statutory maximum.
Key terms explained
Per-day late fee
A flat daily charge for filing after the due date — ₹50/day for a regular return and ₹20/day for a nil return, split equally between CGST and SGST. It accrues until the return is filed.
Late-fee cap
The maximum late fee. For GSTR-1/3B/4 the tool uses a ₹5,000 cap (₹500 for nil returns). For GSTR-9/9C the cap is 0.5% of turnover in the State/UT.
CGST / SGST split
Every GST late fee is levied equally under the CGST Act and the SGST/UTGST Act. So ₹50/day means ₹25 CGST + ₹25 SGST; the cap and total are always halved the same way.
Interest is separate
Late fee is only for delayed filing. On any unpaid tax you also owe interest u/s 50 at 18% p.a. — a distinct charge computed on the tax amount and days delayed.
Questions people ask
Short answers on GST Late Fee Calculator. Tap a question to open it.
01What is the late fee for GSTR-3B and GSTR-1?
₹50 per day of delay — ₹25 CGST plus ₹25 SGST — and ₹20 per day for a nil return. The fee is capped, and the cap is lower for taxpayers with smaller turnover.
02Is interest charged in addition to the late fee?
Yes. Interest runs at 18% per annum on the net tax paid in cash for the period of delay, and at 24% where excess or ineligible input tax credit has been utilised. Interest is separate from and additional to the late fee.
03Is there a late fee for a nil return?
Yes — ₹20 a day, subject to the cap. Many taxpayers assume a nil return can simply be skipped, which is how small dues build into large ones.
04Can late fee be waived?
Only through an amnesty notification. The government has periodically capped or waived fees for specified periods, but there is no discretionary waiver available on request.
05What happens if returns stay unfiled?
The e-way bill facility is blocked after two consecutive default periods, GSTR-1 filing is blocked if 3B is pending, input credit is denied to your customers, and the registration can be cancelled under section 29.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.