Free tool
GST Late Fee Calculator
Worked out the late fee plus interest for a delayed GSTR filing. Supports GSTR-3B, GSTR-1, GSTR-9 and GSTR-9C, nil returns and the turnover-based caps.
- Days delayed
- 30
- Rate (₹50 / day = ₹25 CGST + ₹25 SGST)
- ₹1,500
- CGST late fee
- ₹ 750
- SGST late fee
- ₹ 750
- Total late fee
- ₹ 1,500
- Interest (18% p.a. on ₹1,00,000)
- ₹ 1,479
- Total payable (penalty)
- ₹ 2,979
A worked example, end to end
Scenario
A taxpayer with turnover in the ₹1.5-5 Cr band files a regular GSTR-3B 30 days late. Outstanding tax liability is ₹1,00,000.
Computation
- Per-day fee. ₹50 (₹25 CGST + ₹25 SGST) for regular GSTR-3B.
- Raw late fee. ₹50 × 30 = ₹1,500.
- Cap check. Turnover band ₹1.5-5 Cr cap is ₹5,000. ₹1,500 is below the cap, so no clipping.
- Section 50 interest. 18% × ₹1,00,000 × (30 / 365) = ₹1,479.
- Total penalty. ₹1,500 + ₹1,479 = ₹2,979.
- If turnover > ₹5 Cr. Cap is ₹10,000 so still no clipping for 30 days; for delays past 6 months, the cap binds.
Free download
GST filing calendar (PDF).
Every GSTR-3B, GSTR-1, GSTR-9, ITC-04 and CMP-08 due date for the financial year, including monthly and quarterly options under QRMP. Print and stick on the finance team wall.
How GST late fees work
GSTR-3B / GSTR-1 (regular): ₹50/day, capped ₹2k / ₹5k / ₹10k by turnover
GSTR-3B / GSTR-1 (nil): ₹20/day
GSTR-9 / 9C: ₹200/day, capped at 0.50% of turnover in state/UT
Interest: 18% per annum on outstanding tax (Section 50)
Interest under Section 50
Interest is charged on the net cash tax liability (the portion paid in cash after Input Tax Credit). 18% p.a., calculated day-wise. Interest is not waivable and accrues even if late fee is waived through an amnesty scheme.
GST late fee FAQ
Common questions.
Is the late fee separate from the interest?
Yes. Late fee is a per-day penalty for not filing on time (Section 47). Interest is for delay in paying tax (Section 50). Both can apply at the same time: late fee for the filing delay and interest for the cash component of tax that was not paid by the due date.
When are late fees waived?
Through specific amnesty schemes notified by CBIC, usually around year-end or after rate-rationalisation events. The waiver typically covers late fees in excess of a cap (often ₹500 or ₹1,000) for a window of pending returns. Interest is rarely waived.
How is interest calculated on a partial tax payment?
Interest is on the net cash component, that is, tax due minus eligible Input Tax Credit. If you have enough ITC and only a small cash portion is paid late, the interest base is small. If the entire tax is paid in cash, interest applies on the full amount day-wise.
Do GSTR-9 and 9C have the same late fee?
Both at ₹200/day (₹100 CGST + ₹100 SGST), capped at 0.50% of the turnover in the state or UT. For composition taxpayers (GSTR-9A historical) the per-day rate is the same but the cap differs in practice.
What if the return is filed on the due date itself?
No late fee. Late fee accrues from the day after the due date. Most portals consider filing complete only when the cash ledger has sufficient balance and the EVC / DSC signature is verified, so file with a buffer.
What is the GSTR-3B due date?
20th of the following month for monthly filers. For QRMP (Quarterly Return Monthly Payment) taxpayers, the quarterly GSTR-3B is due on the 22nd or 24th of the month following the quarter, staggered by state group.
What is the GSTR-1 due date?
11th of the following month for monthly filers. 13th of the month following the quarter for QRMP filers. Filing GSTR-1 is a prerequisite for filing GSTR-3B in some cases under sequential filing rules.
Can I file a nil return to avoid the higher late fee?
You can only file nil if you genuinely had no outward supplies that period. Filing a fraudulent nil return is a deliberate misrepresentation, with penalties up to 100% of the tax sought to be evaded under Section 122.
Are there penalties beyond late fee and interest?
Yes. Continuous non-filing of GSTR-3B for 6 months can trigger automatic GSTIN cancellation under Rule 21A. Other penalties: 10% of tax (minimum ₹10,000) for incorrect ITC claims, equal to the tax for suppression of supplies, and prosecution for evasion above ₹5 Cr.
How can I avoid late fees structurally?
Automate the data flow from your accounting system to the GST portal so the return is ready 5+ days before the due date. Set buffer reminders 7 and 3 days out. Reconcile GSTR-2B with the purchase register weekly, not monthly. OneFinOps handles all of this as part of the AP and tax-config modules.
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Stop paying late fees.
OneFinOps tracks every GST due date, drafts returns in advance, alerts before deadlines and reconciles ITC with GSTR-2B. The calculator is for the past; the platform stops the next one happening.