GST Late Fee & Interest Calculator
Compute late fees and interest under Sec 47 & 50 for delayed filings.
The GST Late Fee and Interest Calculator estimates the late fee under Section 47 and interest under Section 50 of the CGST Act when a GST return is filed after its due date. It is intended for GST-registered taxpayers and their accountants who want an indicative figure before clearing delayed returns.
Use the GST Late Fee & Interest Calculator
Late Fee & Interest
Late fee per day₹ 0
Total late fee₹ 0
Maximum cap—
Interest @ 18% p.a. (Section 50)₹ 0
Total Payable₹ 0
GSTR-3B and GSTR-1: ₹50/day (₹20/day for nil), capped at ₹500 (nil) or ₹2,000 / ₹5,000 / ₹10,000 by turnover. Interest at 18% p.a. applies only to tax paid late through GSTR-3B.
Estimate late fee under Section 47 and interest under Section 50 of the CGST Act for delayed filing of GST returns. Interest applies only where tax is paid late, which for these returns means GSTR-3B.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What is the late fee for GSTR-3B?
Late filing of GSTR-3B attracts ₹50 per day of delay (₹25 CGST plus ₹25 SGST), reduced to ₹20 per day (₹10 plus ₹10) for nil returns. Turnover-linked caps apply: ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for turnover up to ₹5 crore, and ₹10,000 above that; nil returns are capped at ₹500.
Is there a late fee for GSTR-1 as well?
Yes. GSTR-1 filed after the due date attracts the same structure — ₹50 per day (₹20 for nil returns), subject to the turnover-linked caps. GSTR-1 is due on the 11th of the following month for monthly filers, or the 13th of the month after the quarter for taxpayers under the QRMP scheme.
What is the late fee for the GSTR-9 annual return?
For financial years from 2022-23 onwards, GSTR-9 late fee is ₹50 per day for turnover up to ₹5 crore and ₹100 per day for turnover between ₹5 and ₹20 crore, each capped at 0.04% of turnover; larger taxpayers pay ₹200 per day capped at 0.5% of turnover. GSTR-9 is optional where aggregate turnover is up to ₹2 crore (Notification 15/2025-Central Tax). GSTR-9 for FY 2025-26 is due by 31 December 2026.
Does interest apply in addition to the late fee?
Yes, late fee and interest are separate levies. Late fee is charged for delayed filing of the return itself, while interest at 18% per annum under Section 50 of the CGST Act applies on tax paid after the due date, computed on the net cash liability. Among the returns covered here only GSTR-3B carries a tax payment, so only a late GSTR-3B attracts interest; GSTR-1, GSTR-4 and GSTR-9 attract the late fee alone (composition tax paid late through CMP-08 attracts interest).
Due in the next 30 days
GST- CMP-08 for Jul–Sep 2026 quarter
- GSTR-3B for September (monthly filers)
- GSTR-3B for Jul–Sep 2026 quarter (QRMP, 22nd-day States)
- GSTR-3B for Jul–Sep 2026 quarter (QRMP, Delhi and 24th-day States)
- ITC-04 for Apr–Sep 2026
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.