GST Late Fee Calculator 2026

Calculate your GST late fee & penalty — GSTR-1, GSTR-3B, GSTR-9 all covered

Return Type *

Select the GST return for late fee calculation

Taxpayer Category *

Nil return = ₹20/day; Others = ₹50/day

Filing Due Date *

Original due date (excluding any extension)

Actual Filing Date *

Date on which return was/will be filed

State (for SGST applicability)

Affects SGST vs UTGST labelling (amount same)

Days Delayed

–

CGST Late Fee

–

SGST Late Fee

–

GST Late Fee Calculation Result

Return Type–

Taxpayer Category–

Due Date–

Actual Filing Date–

Days of Delay–

Late Fee Rate–

CGST Late Fee –

SGST Late Fee –

💰 Total Late Fee Payable –

Note on GST Late Payment Interest: Apart from the late fee shown above, if tax was unpaid, 18% per annum interest also applies under Section 50 of the CGST Act on the unpaid tax amount. This is a separate charge — our GST late fee and interest calculator shows late fee; consult a GST expert for the interest component on unpaid tax. Get free advice →

CGST vs SGST Breakdown

GST Late Fee Rate Chart 2026

Return	Per Day	Max Cap
GSTR-1 Outward Supply	₹50 / ₹20*	₹10,000
GSTR-3B Monthly	₹50 / ₹20*	₹10,000
GSTR-9 Annual Return	₹200/day	0.25% Turnover
GSTR-9C Reconciliation	₹200/day	0.25% Turnover
GSTR-4 Composition	₹50 / ₹20*	₹2,000

* ₹20/day for Nil returns | ₹25 CGST + ₹25 SGST = ₹50/day total

Quick Calculation Scenarios

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Everything About GST Late Fee

Key rules & provisions under Section 47 of CGST Act 2017

Section 47 – Legal Basis

GST late fee is levied under Section 47 of the CGST Act 2017. Every registered taxpayer who misses the return due date is liable for this GST filing late fee.

Late Fee Structure

₹25/day CGST + ₹25/day SGST = ₹50/day for returns with tax liability. For nil returns: ₹10 CGST + ₹10 SGST = ₹20/day. Use our gstr 3b late fee calculator above.

Maximum Cap Limit

The gst 3b late fees and GSTR-1 late fee are capped at ₹10,000 per return. Nil return cap is ₹500. For GSTR-9, cap is 0.25% of turnover.

Portal Blocks Filing

Until the applicable GST late fee is paid in full, the GST portal does not allow submission of the delayed return. Pay first, then file.

📝 Complete Guide

GST Late Fee – Complete Guide 2026

Everything you need to know about calculating GST late fee, interest, and how to stay compliant for all return types

Section 47 – CGST Act

What is GST Late Fee?

If you are a GST-registered taxpayer and have missed the due date for filing your GST return, the government levies a GST late fee on you for every single day of delay. This charge is governed by Section 47 of the Central Goods and Services Tax (CGST) Act, 2017 and keeps accumulating until the return is actually filed.

Simply put — the more days you delay, the higher the GST filing late fee. Even a small period of non-compliance can lead to a significant financial burden, which is why timely GST return filing is critical for every registered business in India.

One important distinction every taxpayer must understand is that GST late fee and GST late payment interest are two entirely different charges. The late fee is triggered by delayed filing of the return, whereas GST late payment interest is charged under Section 50 when the actual tax payment is made after the due date. Both can apply simultaneously and must be paid separately before the portal allows you to submit a delayed return.

              
              Key Point: The GST portal does not allow submission of a delayed return until the applicable late fee is paid in full. Use our free GST late fee calculator above to know the exact amount before you log in to the GST portal.
            

Late Fee Starts From

Day 1

After due date of filing

With Tax Liability₹50/day

Nil Return₹20/day

Annual Return₹200/day

Section 50 – CGST Act

GST Late Payment Interest – Understanding the Difference

Many taxpayers confuse GST late fee with GST late payment interest, but these are two separate liabilities. Our tool is a GST late fee and interest calculator in concept — the late fee portion is computed automatically, while the interest (Section 50) is flagged separately since it depends on the unpaid tax amount.

GST Late Fee (Section 47): Fixed daily charge for late filing — ₹50/day or ₹20/day (nil), capped at ₹10,000. Does not depend on tax amount.
GST Late Payment Interest (Section 50): 18% per annum on unpaid tax from due date to payment date. No cap. Applies only when tax was not paid on time.
Formula for Interest: Interest = (Tax Amount × 18%) ÷ 365 × Days Delayed

              
              Practical Example: If you filed GSTR-3B 45 days late with ₹1 lakh unpaid tax — Late Fee = ₹50 × 45 = ₹2,250 (CGST ₹1,125 + SGST ₹1,125). Additionally, GST late payment interest = ₹1,00,000 × 18% ÷ 365 × 45 = ₹2,219. Both must be paid separately.
            

Late Fee vs Interest

LATE FEE (Section 47)

BasisDays of Late Filing

Rate₹50/day or ₹20/day

Maximum₹10,000 / return

INTEREST (Section 50)

BasisUnpaid Tax Amount

Rate18% per annum

MaximumNo Cap

GSTR-1

GSTR-1 Late Fee – Penalty for Delayed Outward Supply Return

GSTR-1 is the return in which a registered taxpayer reports all outward supplies (sales). Missing its deadline attracts late fee for GSTR-1 that starts from Day 1 after the due date. Beyond the financial penalty, delayed GSTR-1 blocks your buyers' Input Tax Credit (ITC) — which can seriously damage business relationships.

Our free GSTR-1 late fee calculator above handles both regular and nil GSTR-1 scenarios. Monthly filers must file GSTR-1 by the 11th of the following month. Quarterly filers under QRMP have until the 13th of the month after quarter end.

WITH TAX

₹50/day

NIL RETURN

₹20/day

MAX CAP

₹10,000

              
              Important: The gstr 1 late fee is automatically reflected in your GSTR-3B when you file it. Any pending GSTR-1 late fee is added to your GSTR-3B tax liability automatically by the portal.
            

GSTR-1 Late Fee Example

Due Date11 Jan 2026

Filed On10 Feb 2026

Days Delayed30 days

Fee/Day₹50

CGST (₹25×30)₹750

SGST (₹25×30)₹750

Total Late Fee₹1,500

GSTR-3B

GSTR-3B Late Fee – Monthly Summary Return Penalty

GSTR-3B is the most critical GST return — a monthly or quarterly self-assessed summary where the taxpayer declares total tax liability, claims ITC, and makes tax payment. GSTR-3B late fee applies to all regular taxpayers who miss the deadline. Even businesses with no transactions must file a nil return to avoid gst 3b late fees.

For monthly filers, GSTR-3B due date is the 20th of the following month (22nd or 24th for certain states). Our free GSTR-3B late fee calculator above handles both regular and nil GSTR-3B scenarios accurately, showing the CGST + SGST split.

              
              Critical Point: If tax was also unpaid along with the delayed filing, 18% annual GST late payment interest (Section 50) applies separately on the unpaid tax amount. Our calculate gst late fee tool shows the filing penalty portion — consult our experts for the full interest liability.
            

GSTR-3B Late Fee Example

Due Date20 Dec 2025

Filed On19 Jan 2026

Days Delayed30 days

TaxpayerRegular

CGST (₹25×30)₹750

SGST (₹25×30)₹750

Total Late Fee₹1,500

GSTR-9 Annual Return

GSTR-9 Late Fees – GST Annual Return Penalty

GSTR-9 is the GST Annual Return that must be filed by 31st December of the following financial year. The gstr 9 late fees and gst annual return late fee are significantly higher than monthly returns: ₹200 per day (₹100 CGST + ₹100 SGST), with a maximum cap of 0.25% of the taxpayer's aggregate turnover in the relevant state — not a flat rupee cap.

This means for a ₹2 crore turnover business, the maximum gst annual return late fee can go up to ₹50,000 — a substantial amount easily avoided by timely GSTR-9 filing. Use our free late fee calculator gst above to compute your exact GSTR-9 liability.

              
              GSTR-9C: GSTR-9C (Reconciliation Statement) also attracts ₹200/day late fee with a 0.25% turnover cap — same as GSTR-9. Both must be filed together by the December 31 deadline.
            

GSTR-9 Late Fee Example

Turnover₹1 Crore

Due Date31 Dec 2025

Filed On28 Feb 2026

Days Delayed59 days

Fee (₹200×59)₹11,800

Max Cap (0.25%)₹25,000

Total Late Fee₹11,800

Step-by-Step Guide

How to Calculate GST Late Fee Using Our Free Calculator

Our free GST late fee calculator is designed to be the most accurate and easy-to-use gst late fee and interest calculator available online. Whether you need a gstr 1 late fee calculator, a gstr 3b late fee calculator, or want to calculate gst late fee for the annual return, this single tool handles everything. Here are the four steps:

Select the Return Type

Choose from GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, or GSTR-4. Our tool works as a dedicated gstr 1 late fee calculator and gstr 3b late fee calculator combined in one interface. Each return type automatically applies the correct daily rate and maximum cap.

Choose Taxpayer Category

Select Regular Taxpayer, Nil Return Filer, or Composition Taxpayer. If there were no transactions in the period, choose Nil — the daily rate is ₹20/day instead of ₹50/day, significantly reducing your gst late fee liability.

Enter the Due Date and Actual Filing Date

Input the original due date and the date you filed (or plan to file) the return. Our late fee calculator gst automatically computes the exact number of delayed days, applies the correct rate, and shows the CGST and SGST split.

Click "Calculate Late Fee" for Instant Results

Get the total days of delay, applicable daily rate, CGST late fee, SGST late fee, and final total payable amount — all in one click. Completely free, no registration needed. Much faster than building a gst late fees calculator in excel manually.

Need a GST Late Fees Calculator in Excel? If you handle bulk filings across multiple GSTINs and need an offline spreadsheet-based solution, our GST experts can provide a customised Excel calculator for your team. Contact us here.

Pro Tips

How to Avoid GST Late Fee – 5 Practical Tips

Set reminder alerts: Add every return's due date to your calendar with a 3-day advance notification. Never miss a deadline again.
Hire a GST consultant: A professional CA handles filings automatically and ensures zero missed deadlines — the cost is always less than the gst filing late fee.
Opt for QRMP Scheme: Businesses under ₹5 crore turnover can file GSTR-1 and GSTR-3B quarterly, reducing the monthly filing burden.
File nil returns on time: Even if you had no transactions, filing a nil return is mandatory. The late fee for gstr 3b and GSTR-1 applies even for nil returns.
Use accounting software: GST-compliant tools like Tally or ClearTax automate return preparation and alert you before due dates.

Legal Relief

GST Late Fee Waiver – Can You Get Relief?

The Government of India periodically introduces GST late fee amnesty schemes that allow taxpayers to clear outstanding returns at reduced or waived late fees within a specified window. These are announced via official CBIC notifications.

Regularly monitor CBIC's website for new amnesty windows
File all pending returns immediately when an amnesty scheme is active
Consult a GST expert to verify whether the current notification applies to your specific return type and period
Keep track of all GST notices received — delayed filing often triggers a formal notice

Get Help with GST Notices

Quick Reference

GST Late Fee Chart 2026 – All Returns at a Glance

Use this table to quickly calculate gst late fee for any return: multiply the applicable daily rate by the number of delayed days, then compare with the maximum cap — whichever is lower is what you owe. Or use our free gst late fee calculator above for instant automated results.

Return Type	Who Files	Due Date	Late Fee/Day	Nil Return	Max Cap
GSTR-1	All regular dealers	11th of next month	₹50	₹20	₹10,000
GSTR-3B	All regular dealers	20th of next month	₹50	₹20	₹10,000
GSTR-4	Composition dealers	30th April (Annual)	₹50	₹20	₹2,000
GSTR-7	TDS Deductors	10th of next month	₹50	₹20	₹10,000
GSTR-9	All regular taxpayers	31st December	₹200	₹200	0.25% of Turnover
GSTR-9C	Taxpayers requiring audit	31st December	₹200	₹200	0.25% of Turnover

Frequently Asked Questions

Latest queries on GST late fee, penalty & interest (Updated 2026)

GST late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability. For Nil returns, it is ₹20 per day (₹10 CGST + ₹10 SGST). For GSTR-9 (Annual Return), the late fee is ₹200 per day.

The maximum late fee for regular returns is ₹10,000 (₹5,000 CGST + ₹5,000 SGST). For Nil returns, the cap is ₹500. For GSTR-9, it is 0.25% of turnover.

Late Fee = Number of delayed days × ₹50 (₹20 per day for Nil return), subject to ₹10,000 cap. CGST & SGST are charged equally.

Yes, both are different:
• Late Fee (Section 47) → charged for delay in filing return
• Interest (Section 50) → charged @18% per year on unpaid tax

Both must be paid before filing delayed returns.

For Nil GSTR-1, late fee is ₹20 per day (₹10 CGST + ₹10 SGST), with maximum cap of ₹500.

GSTR-9 late fee is ₹200 per day (₹100 CGST + ₹100 SGST). Maximum cap = 0.25% of turnover. Example: ₹1 Cr turnover → ₹25,000 cap.

Yes, Government announces amnesty schemes from time to time to reduce or waive late fees. Always check latest GST notifications before payment.