GST Late Fee Calculator
Enter how late your GST return is and the tax due to find the exact late fee plus interest.
Runs entirely in your browser — your numbers never leave this page.
How it works
Missing a GST deadline triggers two separate charges:
- Late fee: Rs 50/day (Rs 20/day for nil returns), capped by turnover — Rs 5,000 above Rs 5cr, Rs 2,000 for Rs 1.5–5cr, Rs 1,000 below Rs 1.5cr, Rs 500 for nil.
- Interest: 18% per annum on the net cash tax liability (after input tax credit), counted from the day after the due date.
- GSTR-1 has late fees too (same Rs 50/day structure) but no interest — interest only applies to the payment return (3B).
- The fee compounds daily until you file — a 6-month delay at Rs 50/day hits the cap fast, but interest keeps running on the tax.
- File first, pay later: filing stops the late fee clock even if you pay the tax afterwards (interest still accrues on unpaid tax).
Frequently asked questions
What is the GST late fee per day?
Rs 50/day for GSTR-3B and GSTR-1 (Rs 20/day for nil returns), subject to turnover-based caps.
What is the maximum GST late fee?
Rs 5,000 (turnover above Rs 5cr), Rs 2,000 (Rs 1.5–5cr), Rs 1,000 (below Rs 1.5cr), Rs 500 for nil returns.
What interest applies on late GST payment?
18% per annum on the net tax liability payable in cash (after ITC), from the day after the due date till payment.
Is there interest on late GSTR-1?
No — GSTR-1 is an information return with only a late fee. Interest applies to GSTR-3B, the payment return.
Should I file if I can't pay the tax?
Yes — filing stops the late-fee clock. Interest keeps accruing on unpaid tax, but the daily fee stops.
Can the late fee be waived?
The government has announced amnesty/waiver schemes in the past (e.g. capping old dues). Check current CBIC notifications — don't assume.
Does late fee apply per day including holidays?
Yes — calendar days, including weekends and holidays, until the return is filed.
What if my turnover is below Rs 1.5 crore?
Your late fee caps at Rs 1,000 per return — but interest on the tax due still applies uncapped.
Can I adjust late fee against ITC?
No — late fee and interest must be paid in cash; input tax credit cannot be used for them.
How do I pay the late fee?
It auto-populates when you file on gst.gov.in — pay through the electronic cash ledger before submission.