Free tool
GST late fee calculator
Late fee for GSTR-3B, GSTR-1, GSTR-4 and GSTR-9, with the caps that apply to your turnover, plus interest at 18% a year on tax paid late.
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The late fee rules this calculator uses
| Return | Per day of delay (CGST + SGST) | Maximum per return |
|---|---|---|
| GSTR-3B and GSTR-1, nil | ₹20 (₹10 + ₹10) | ₹500 |
| GSTR-3B and GSTR-1, turnover up to ₹1.5 crore | ₹50 (₹25 + ₹25) | ₹2,000 |
| GSTR-3B and GSTR-1, ₹1.5 to 5 crore | ₹50 | ₹5,000 |
| GSTR-3B and GSTR-1, above ₹5 crore | ₹50 | ₹10,000 |
| GSTR-4 (from FY 2021-22) | ₹50 (nil ₹20) | ₹2,000 (nil ₹500) |
| GSTR-9, turnover up to ₹5 crore | ₹50 | 0.04% of turnover in the State |
| GSTR-9, ₹5 to 20 crore | ₹100 | 0.04% of turnover in the State |
| GSTR-9, above ₹20 crore | ₹200 | 0.5% of turnover in the State |
The late fee runs for each day from the day after the due date up to the day you file. IGST returns carry no separate late fee. The fee is paid in cash and can’t be paid from input tax credit.
Interest
Interest under section 50(1) of the CGST Act is 18% a year on tax paid late, counted from the day after the due date to the day of payment, and charged on the part paid in cash (the net tax liability). Example: ₹1,00,000 paid 30 days late costs 1,00,000 × 18% × 30 ÷ 365 = ₹1,479.45. Interest on input tax credit wrongly taken and used is also 18% (section 50(3), as amended by the Finance Act, 2022).
Good to know
Since the July 2025 tax period, a return can’t be filed more than three years after its due date, so very old returns may not be fileable at all. And GSTR-3B can’t be filed for a period until the earlier ones are filed, so one late month holds up the next. The GST portal works out the exact fee when you file; use this as an estimate. Read more in our GSTR-3B and GSTR-1 guides.
Is late fee charged on IGST?
No. Late fee for GSTR-3B and GSTR-1 is charged under the CGST and SGST Acts only, which is why the per-day figure is split into two halves.
Is there a late fee if my return is nil?
Yes, but lower: ₹20 a day, capped at ₹500 per return, for GSTR-3B and GSTR-1.
Can I pay the late fee from my input tax credit?
No. Late fee and interest are paid from the cash ledger.
Does the calculator know the due dates?
No: type the due date shown on the GST portal for your return. Monthly GSTR-3B is usually due on the 20th, GSTR-1 on the 11th, and quarterly (QRMP) GSTR-3B on the 22nd or 24th depending on your State. Dates are sometimes extended by notification.
Sources
Last checked on 2 November 2026. GST rules change through notifications and circulars; if something here looks out of date, please tell us. This page explains the rules in plain words and is not legal or tax advice.
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