About the GST Late Fee
This GST late fee calculator estimates what a delayed GSTR-3B or GSTR-1 will cost you. Select the return, tick the box if it is a nil return, enter the number of days of delay and, for GSTR-3B, the net tax payable. The tool shows the late fee split into CGST and SGST, the interest at 18% a year and the total.
It is meant for small businesses, traders, freelancers and the accountants who file for them. Knowing the amount before you log in to the portal avoids surprises, and seeing how quickly the figure grows with each day of delay is a useful reminder to file every return on time, including nil returns.
Three things drive the result: the type of return, the days of delay and the tax paid late. The tool applies ₹50 a day, or ₹20 a day for nil returns with a ceiling of ₹500, and charges interest only on a GSTR-3B with tax payable. It does not apply the turnover-based ceiling on late fees, so long delays may be overstated.
How to use it
- 1Select the return: GSTR-3B or GSTR-1.
- 2Tick “Nil return” if there were no transactions and no tax is due.
- 3Enter the number of days late, counted from the day after the due date to the date of filing.
- 4For a GSTR-3B with tax due, enter the net tax payable, then read the late fee, interest and total.
How this is calculated
Late fee = ₹50 × days late (₹25 CGST + ₹25 SGST), or ₹20 × days late for a nil return, limited to ₹500 for nil returns. Interest = net tax payable × 18% × days late ÷ 365, calculated only for a GSTR-3B with tax payable. Total payable = late fee + interest.
Frequently asked questions
What is the late fee for filing GSTR-3B or GSTR-1 after the due date?
This GST late fee calculator uses ₹50 a day, that is ₹25 CGST plus ₹25 SGST, and ₹20 a day for nil returns, with the nil-return fee limited to ₹500. Late fee amounts and waivers are changed through government notifications from time to time, so confirm the exact liability shown on the GST portal before paying.
Is there a maximum late fee, and does this GST late fee calculator apply it?
Yes. The law places a ceiling on the late fee for each return, linked to your turnover; the tool's note mentions a common range of ₹2,000 to ₹10,000. The calculator applies only the ₹500 ceiling for nil returns, so if a long delay produces a figure above your ceiling, your actual late fee will be lower.
How is interest on late payment of GST calculated?
Interest is charged at 18% a year on the net tax paid after the due date, for the number of days of delay: tax × 18% × days ÷ 365. Enter the tax you are paying in cash after adjusting input tax credit. On ₹50,000 paid 10 days late, the interest comes to about ₹247.
Why does the calculator show no interest for GSTR-1 or nil returns?
GSTR-1 is a statement of outward supplies, and the tax itself is paid through GSTR-3B, so a late GSTR-1 attracts a late fee but no interest. A nil return has no tax payable, so there is nothing on which interest can be charged. In both cases the tool hides the tax field.
How do I count the number of days late?
Count from the day after the due date up to and including the day you actually file. Due dates differ for monthly and quarterly filers and are occasionally extended by notification, so check the due date that applied to your return period on the GST portal before entering the number of days.
Can late fee and interest be paid using input tax credit?
No. Input tax credit can be used only to pay output tax. Late fee and interest must be paid in cash through the electronic cash ledger. The portal usually computes the late fee automatically when you file the next return, so compare the figure there with the estimate you get from this tool.