GST Late Fee Calculator
Calculate late filing penalty and interest for GSTR-1, GSTR-3B, and other GST returns. Know the exact amount payable before filing.
Enter Filing Details
Due date as per GST law
Date when you filed/will file the return
Tax amount due (for interest calculation)
Fee Calculation
Late Fee + Interest (excluding original tax)
GST Late Fee Structure
| Return Type | Regular Return | Nil Return | Max Cap (≤₹5Cr) | Max Cap (>₹5Cr) |
|---|---|---|---|---|
| GSTR-3B | ₹50/day | ₹20/day | ₹5,000 | ₹10,000 |
| GSTR-1 | ₹50/day | ₹20/day | ₹5,000 | ₹10,000 |
| GSTR-4 (Composition) | ₹50/day | ₹20/day | ₹2,000 | ₹2,000 |
| GSTR-9 (Annual) | ₹200/day | ₹200/day | 0.50% of turnover | 0.50% of turnover |
* Late fee is split equally between CGST and SGST (or IGST for interstate)
GST Return Due Dates
GSTR-3B
Monthly summary return
Due: 20th of next month
22nd/24th for certain states
GSTR-1
Outward supplies return
Due: 11th of next month
Quarterly: 13th after quarter
GSTR-4
Composition scheme
Due: 18th of month after quarter
Annual by 30th April
GSTR-9
Annual return
Due: 31st December
Of the following year
How to Use This Calculator
Select Return
Choose GSTR-1, 3B, 4, or 9
Choose Type
Regular or Nil return
Enter Dates
Due date and filing date
Add Tax Amount
For interest calculation
Get Total
Late fee + interest payable
Frequently Asked Questions
For GSTR-3B, the late fee is:
- Regular return: ₹50 per day (₹25 CGST + ₹25 SGST)
- Nil return: ₹20 per day (₹10 CGST + ₹10 SGST)
Maximum cap: ₹5,000 for turnover up to ₹5 crore; ₹10,000 for turnover above ₹5 crore.
For GSTR-1, the late fee structure is similar to GSTR-3B:
- Regular return: ₹50 per day (₹25 CGST + ₹25 SGST)
- Nil return: ₹20 per day (₹10 CGST + ₹10 SGST)
Maximum cap of ₹5,000 applies for taxpayers with turnover up to ₹5 crore.
Interest on late GST payment is charged at 18% per annum on the tax amount due.
The interest is calculated from the day after the due date until the date of actual payment. This is charged separately from the late fee for return filing.
Formula: Tax × 18% × (Days Late / 365)
The government periodically announces late fee waivers through amnesty schemes. During such periods:
- Late fees may be completely waived
- Reduced late fees may apply
- Special compliance windows may be offered
However, these are special schemes and not regular practice. It's always better to file on time to avoid penalties.
No, late fee must be paid along with the return for it to be accepted by the GST portal.
The portal automatically calculates and adds the late fee when you file after the due date. You cannot submit the return without paying the applicable late fee.
Use TallyPrime to track due dates and file returns on time to avoid these penalties.
Frequently Asked Questions
What is the late fee for GSTR-3B?
For GSTR-3B, the late fee is Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) for regular returns, and Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST) for nil returns. The maximum late fee is capped at Rs. 5,000 for turnover up to Rs. 5 crore, and Rs. 10,000 for turnover above Rs. 5 crore.
What is the late fee for GSTR-1?
For GSTR-1, the late fee is Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) for regular returns, and Rs. 20 per day for nil returns. The maximum late fee is capped at Rs. 5,000 for regular taxpayers with turnover up to Rs. 5 crore.
What is the interest rate on late GST payment?
Interest on late GST payment is charged at 18% per annum on the tax amount due. This is calculated from the day after the due date until the date of actual payment. Interest is charged separately from the late fee.
Is there any waiver for GST late fee?
The government periodically announces late fee waivers through amnesty schemes. For example, returns filed during amnesty periods may have reduced or waived late fees. However, these are special schemes and not regular practice. It's always better to file on time to avoid penalties.
Can I file GST return without paying late fee?
No, late fee must be paid along with the return for it to be accepted by the GST portal. The portal automatically calculates and adds the late fee when you file after the due date. Use TallyPrime to track due dates and file returns on time to avoid these penalties entirely.
Never Miss a GST Deadline with TallyPrime
TallyPrime sends automatic reminders for GST due dates and generates returns directly. Need help? Our Tally support team can set it up for you.