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GST late fee calculator
Filed GSTR-3B or GSTR-1 after the due date? Get the exact late fee with the CGST/SGST split, the turnover-based cap and 18% p.a. interest on unpaid tax.
If tax was unpaid, interest at 18% p.a. runs on it for the delay period (relevant to GSTR-3B).
Late fee is ₹50/day (₹25 CGST + ₹25 SGST), or ₹20/day for nil returns, capped per return by turnover (₹2,000 / ₹5,000 / ₹10,000; nil cap ₹500). Figures per current CGST Act notifications — verify on the GST portal before filing.
GST late fee — FAQ
What is the late fee for a GSTR-3B nil return?
₹20 per day of delay (₹10 CGST + ₹10 SGST), capped at ₹500 per return. A nil return is one with no outward supplies and no tax payable for the period.
What is the late fee for GSTR-3B or GSTR-1 filed late?
₹50 per day of delay (₹25 CGST + ₹25 SGST). It is capped per return based on your annual turnover in the previous financial year: ₹2,000 if turnover is up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore, and ₹10,000 above ₹5 crore.
What is the maximum late fee for GSTR-1?
The same turnover-based caps apply: ₹2,000 (turnover up to ₹1.5 cr), ₹5,000 (₹1.5–5 cr) or ₹10,000 (above ₹5 cr) per return, and ₹500 for a nil GSTR-1.
Is there interest on GST paid late?
Yes. Interest at 18% per annum runs on the unpaid tax from the day after the due date until payment (Section 50, CGST Act). It applies to the tax amount, not to the late fee. Enter your tax payable in the calculator to see it.
Do I pay a late fee if I file GSTR-3B on time but pay tax late?
The late fee is for late filing of the return. If the return itself is on time, only interest at 18% p.a. applies on the shortfall in tax paid. In practice GSTR-3B cannot be filed without paying the tax due, so a late payment usually means a late return too.
Figures are per the current CGST Act notifications and are indicative — the GST portal computes the final late fee and interest at filing. Verify before you file.
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