GST Late Fee Calculator
with Interest under Section 50
Work out the late fee and interest on a delayed GSTR-3B, GSTR-1, GSTR-4 or GSTR-9 before the client asks. Uses the reduced per-day rates and turnover caps in force since June 2021, and 18% interest on the tax paid late.
For estimation only. Late fee and interest are finally computed by the GST portal at the time of filing, and specific periods may be covered by extensions or waivers.
Rated by CA firms on
Total payable
₹0
Enter a due date and filing date to begin.
Split: half of the late fee is CGST and half is SGST/UTGST. For IGST-only liabilities the portal still levies late fee under the CGST and SGST heads.
GST Late Fee Rates: GSTR-3B, GSTR-1 and GSTR-4
Section 47 of the CGST Act sets the fee at ₹100 a day per Act, capped at ₹5,000. What taxpayers actually pay is the reduced amount below, notified in June 2021 and applicable to tax periods from June 2021 onwards. Amounts are CGST plus SGST combined.
| Taxpayer | Per day | Maximum |
|---|---|---|
| Nil return (any turnover) | ₹20 (₹10 + ₹10) | ₹500 |
| Turnover up to ₹1.5 crore | ₹50 (₹25 + ₹25) | ₹2,000 |
| Turnover ₹1.5 crore to ₹5 crore | ₹50 (₹25 + ₹25) | ₹5,000 |
| Turnover above ₹5 crore | ₹50 (₹25 + ₹25) | ₹10,000 |
GSTR-3B: Notification 19/2021-Central Tax. GSTR-1: Notification 20/2021-Central Tax. GSTR-4: Notification 21/2021-Central Tax (₹50 a day, capped at ₹2,000; nil at ₹500). Turnover slab is the aggregate turnover of the preceding financial year.
GSTR-9 annual return (FY 2022-23 onwards)
| Turnover in the financial year | Per day | Maximum |
|---|---|---|
| Turnover up to ₹5 crore | ₹50 (₹25 + ₹25) | 0.04% of turnover in State/UT |
| Turnover ₹5 crore to ₹20 crore | ₹100 (₹50 + ₹50) | 0.04% of turnover in State/UT |
| Turnover above ₹20 crore | ₹200 (₹100 + ₹100) | 0.50% of turnover in State/UT |
Notification 07/2023-Central Tax. For FY 2017-18 to 2021-22 an amnesty capped the fee at ₹20,000 for returns filed within the window; outside that, the original ₹200 a day applies.
How the late fee and interest are computed
Days late is the count from the day after the due date to the filing date, inclusive. A GSTR-3B due on the 20th and filed on the 23rd is three days late. The portal counts calendar days; weekends and holidays are not excluded.
Late fee is days late multiplied by the per-day rate, then limited to the cap for your turnover slab. Half is CGST and half is SGST. The calculator picks the nil rate when you mark the return as nil, regardless of turnover.
Interest under Section 50(1) is 18% per annum on the tax paid late through the electronic cash ledger, for the number of days late, on a 365-day basis. Since the 2022 amendment, interest is not charged on the portion of liability settled from the credit ledger, which is why the calculator asks only for the cash component. Interest for wrongly availed and utilised credit under Section 50(3) is a separate matter and is not covered here.
A practical note: the late fee is a flat, predictable number. Interest is not. Clients who delay a large March liability by a few weeks routinely pay more in interest than in late fee, and the interest keeps running until the challan is paid, not until the return is filed.
GST Late Fee: Questions Clients Ask
How is the GST late fee calculated for GSTR-3B?
Late fee runs per day from the day after the due date until the day you actually file. For a return with tax liability, it is ₹25 CGST plus ₹25 SGST, so ₹50 a day. For a nil return it is ₹10 plus ₹10, so ₹20 a day. The total is capped by your aggregate turnover in the previous financial year: ₹500 for nil returns, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5 crore to ₹5 crore, and ₹10,000 above ₹5 crore. These are the reduced amounts under Notification 19/2021-Central Tax, which apply to tax periods from June 2021 onwards.
Is the late fee for GSTR-1 the same as GSTR-3B?
Yes, the per-day rate and the turnover caps are identical (Notification 20/2021-Central Tax). The difference is in collection. GSTR-3B late fee is demanded at the time of filing that return. GSTR-1 late fee is not collected when you file GSTR-1; since January 2022 it is auto-populated into the next GSTR-3B and paid there.
Is interest charged on top of the late fee?
Yes, and they are separate. Late fee is a fixed amount under Section 47 for filing late. Interest under Section 50 is charged at 18% per annum on the tax you pay late, computed from the day after the due date up to the date of payment. If you had no tax to pay through the cash ledger, there is no interest, but the late fee still applies. Interest is on the net cash liability, not the gross tax before input tax credit.
Is there a late fee if the return is nil?
Yes. A nil GSTR-3B or GSTR-1 filed late attracts ₹20 per day (₹10 CGST plus ₹10 SGST), capped at ₹500. It surprises a lot of clients who assume a nil return has nothing to penalise. The same cap applies to a nil GSTR-4.
Which turnover decides the cap: this year or last year?
The aggregate turnover in the preceding financial year. So for a return of FY 2026-27 the cap slab depends on your FY 2025-26 turnover. Aggregate turnover is PAN-level, across all GSTINs.
How is the GSTR-9 annual return late fee different?
For FY 2022-23 onwards, GSTR-9 late fee is ₹50 per day for turnover up to ₹5 crore (capped at 0.04% of turnover in the State or UT), ₹100 per day for ₹5 crore to ₹20 crore (capped at 0.04%), and ₹200 per day above ₹20 crore (capped at 0.5%). The cap is a percentage of turnover rather than a fixed rupee amount, so for a large taxpayer it can run into lakhs. Earlier years have had amnesty schemes with a flat cap; check the notification for the year you are filing.
Does the calculator account for extensions and amnesty schemes?
No. It applies the standard rates in force for tax periods from June 2021. CBIC has, at various times, extended due dates, waived late fee for specific periods, and run amnesty schemes with lower caps for old returns. Before you advise a client, check whether a notification covers the period you are calculating. Treat the number here as the base case, not a final demand.
How does a CA firm stop these fees from recurring across clients?
The fee itself is small; the problem is that it recurs across fifty or a hundred GSTINs when returns slip. Most firms we talk to lose track in WhatsApp threads and a shared Excel. QwikCA creates the GSTR-1 and GSTR-3B tasks for every client automatically each month, shows what is unfiled on one board, and sends reminders to clients for data before the due date. It does not prepare or file the return; it makes sure nobody forgets one.
More Free Tools for CA Firms
TDS Interest Calculator
Interest under Section 201(1A) for late deduction and late deposit, plus the ₹200-a-day fee under 234E.
Advance Tax Calculator
Instalment schedule for the year and interest under 234C if an instalment was short.
CA Compliance Calendar
Every recurring GST, TDS, PF, ESI and ROC due date in one month-by-month chart.
GST Late Fee Structure Guide
The longer read on Section 47, the notifications behind the reduced fees, and how penalties differ.
All tools are listed on the free tools for CA firms page.
Stop paying late fees you could have avoided
QwikCA creates every client's GSTR-1 and GSTR-3B task automatically each month, shows what is unfiled on one board, and reminds clients for data before the due date. Free for a month, no card needed.