GST Late Fee Calculator

How GST Late Fees Work

Under Section 47 of the CGST Act, a registered person who fails to file a return by the due date is liable to pay a late fee. The fee accrues from the day after the due date until the actual date of filing.

Late Fee Structure (Updated 2026)

Interest on Late Payment (Section 50)

In addition to late fees, interest at 18% per annum is charged on the net tax liability that remains unpaid after the due date. This is calculated on the cash component only — i.e., the tax payable after adjusting available ITC.

Formula: Interest = Net Tax × 18% × (Days Late ÷ 365)

Key Points to Remember

• Late fee is split equally between CGST and SGST (or applied to IGST for inter-state)
• You cannot file GSTR-3B without first filing GSTR-1 — delays cascade
• Late fee waivers are occasionally announced by the government via notifications
• NIL returns still attract late fees — always file on time even with zero transactions
• Interest is calculated from the day after the due date, not from the return period end

Frequently Asked Questions

What is the late fee for GSTR-3B?

The late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, capped at ₹10,000. For NIL returns, it's ₹20/day, capped at ₹1,000.

Is there interest on late GST payment?

Yes, 18% per annum interest is charged on the net tax liability from the day after the due date till payment. This is separate from the late fee.

What is the maximum late fee for GSTR-1?

Same as GSTR-3B: ₹50/day capped at ₹10,000 for regular returns, and ₹20/day capped at ₹1,000 for NIL returns.

How to calculate interest on late GST payment?

Interest = Net Tax Liability × 18% × (Number of delayed days ÷ 365). Only the cash portion of tax (after ITC set-off) attracts interest.

What is the late fee for GSTR-9 annual return?

₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.5% of your turnover in the state or UT.