GST Late Fee & Interest Calculator
Calculate exact late fees and interest for delayed GST return filings instantly
GST Late Fee Rate Chart (2024-25)
Quick reference for late fees applicable on delayed GST return filings
| Return Type | Late Fee (Regular) | Late Fee (Nil Return) | Max Cap (Below 1.5 Cr) | Max Cap (1.5-5 Cr) | Max Cap (Above 5 Cr) |
|---|---|---|---|---|---|
| GSTR-3B | Rs. 50/day (Rs. 25 CGST + Rs. 25 SGST) |
Rs. 20/day (Rs. 10 CGST + Rs. 10 SGST) |
Rs. 2,000 | Rs. 5,000 | Rs. 10,000 |
| GSTR-1 | Rs. 50/day (Rs. 25 CGST + Rs. 25 SGST) |
Rs. 20/day (Rs. 10 CGST + Rs. 10 SGST) |
Rs. 2,000 | Rs. 5,000 | Rs. 10,000 |
| GSTR-9 | Rs. 200/day (Rs. 100 CGST + Rs. 100 SGST) |
Nil | 0.50% of turnover in state/UT | ||
| Interest | 18% per annum on outstanding tax liability (Section 50, CGST Act) | ||||
Understanding GST Late Fees and Interest in India
Every GST-registered taxpayer must file returns within the prescribed due dates. Failure to file on time attracts late fees under Section 47 and interest under Section 50 of the CGST Act, 2017. The penalties vary based on the return type, filing status, and turnover slab of the taxpayer.
GSTR-3B Late Filing
GSTR-3B is the monthly summary return due by the 20th of the following month. Late filing attracts Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) for regular returns, with caps based on turnover slabs. Nil returns attract a reduced fee of Rs. 20 per day.
GSTR-1 Late Filing
GSTR-1, the outward supplies return, is due by the 11th of the following month for monthly filers and 13th of the month following the quarter for QRMP filers. Late fees mirror GSTR-3B rates with the same turnover-based caps.
GSTR-9 Annual Return
GSTR-9 is the annual return due by 31st December of the following financial year. It carries a higher late fee of Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), capped at 0.50% of the taxpayer's turnover in the state or union territory.
Interest on Tax Due
Interest at 18% per annum is charged on the net tax liability remaining unpaid after the due date under Section 50 of the CGST Act. Interest is calculated from the day after the due date until the actual date of payment, separate from the late fee.
Frequently Asked Questions
The late fee for GSTR-3B is Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) for regular returns, and Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST) for nil returns. The maximum late fee is capped based on turnover: Rs. 2,000 for turnover below Rs. 1.5 crore, Rs. 5,000 for turnover between Rs. 1.5 crore and Rs. 5 crore, and Rs. 10,000 for turnover above Rs. 5 crore.
Interest on late GST payment is charged at 18% per annum on the outstanding tax liability. The interest is calculated from the day after the due date until the date of actual payment. The formula is: Interest = Tax Liability x 18% x (Number of days delayed / 365).
The late fee for GSTR-9 (annual return) is Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST). The maximum late fee is capped at 0.50% of the turnover in the state or union territory. There is no late fee for nil GSTR-9 returns.
No, interest is not charged on the late fee itself. Interest under Section 50 of CGST Act is applicable only on the tax liability that remains unpaid after the due date. Late fee under Section 47 is a separate penalty for delayed filing of returns.
GST late fee is a fixed penalty charged per day for filing returns after the due date, levied under Section 47 of the CGST Act. GST interest is charged at 18% per annum on the unpaid tax amount under Section 50 of the CGST Act. Late fee applies to all delayed filings, while interest applies only when there is an outstanding tax liability.
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