GST Late Fee Calculator
Calculate GST late filing fees and interest on delayed GSTR-3B, GSTR-1, and GSTR-4 returns — with nil return discount and state-wise CGST/SGST split.
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How to use this calculator
- 1
Select the return type: GSTR-3B, GSTR-1, GSTR-4 or GSTR-9.
- 2
Select the filing or turnover type. Nil uses its own fee, the three turnover bands apply to GSTR-3B and GSTR-1, and “Regular return with tax liability” is treated like the top band in this tool.
- 3
Enter the number of days overdue.
- 4
If tax is unpaid, enter the amount; the tool adds simple interest at 18% a year for the days entered, separately from the late fee.
Frequently asked questions
How is the late fee calculated here?
The tool multiplies the days overdue by a per-day amount fixed by the return and filing type, then limits the result to a maximum. The total is split equally into CGST and SGST lines. The per-day amounts and maximums are values built into this tool and simplified; the GST notifications set the rates by return type, nil status and turnover, so confirm the amount for your return.
What per-day amounts and maximums are built in?
Nil: ₹10 a day, maximum ₹500. GSTR-3B and GSTR-1: ₹20 a day with a ₹2,000 maximum for turnover up to ₹1.5 crore, ₹50 a day with a ₹5,000 maximum for ₹1.5 to 5 crore, and ₹100 a day with a ₹10,000 maximum above ₹5 crore. GSTR-4: ₹50 a day, maximum ₹2,000. GSTR-9: ₹200 a day with no maximum in the calculation.
How is interest calculated?
Interest is the outstanding tax you enter × 18% × days overdue ÷ 365. It is simple interest on the amount typed, not a schedule that reduces as part payments are made. The 24% rate sometimes mentioned for ineligible or excess credit is not modelled.
What does the “Regular return with tax liability” option do?
For GSTR-3B and GSTR-1 it falls into the top band, ₹100 a day with a ₹10,000 maximum, because it is not one of the named turnover bands. The default run of 30 days therefore shows ₹3,000. Choose the turnover band that matches the business to see the lower bands.
Why is there no cap based on turnover for GSTR-9?
The note on the result mentions a limit of 0.25% of turnover, but turnover is not an input and the calculation applies no limit. The late fee for GSTR-9 therefore grows without a cap in this tool. Check the notified maximum before relying on a large GSTR-9 figure.
What happens with a nil return on GSTR-4 or GSTR-9?
The nil option overrides the return type, so selecting it for any return gives ₹10 a day up to ₹500. A GSTR-9 nil run of 10 days shows ₹100. That outcome comes from how the tool is built and may not match the statutory treatment of those returns.
What does the tool not do?
It does not look up due dates, extensions, waivers or amnesty schemes, does not split into IGST, does not handle quarterly-filing details, interest on reversed credit or penalties under other sections, and does not know the actual days of delay. Rules and notifications change often and the tool is not updated automatically, so the GST portal, the notifications or a chartered accountant governs.
GST late fee and interest: per-day arithmetic with caps, shown with runs
How late fee and interest are separated
The late fee and the interest are two different lines. The fee depends on the return and filing type and on the number of days, and is limited to a maximum, so a long delay stops adding to it. Interest depends only on the tax you enter and the days overdue, and has no cap. The tool shows the fee split equally between CGST and SGST, then adds interest to give a total payable. Because the daily amounts and maximums are figures built into this tool and simplified, and because GST notifications and due dates change often and the tool is not updated automatically, the GST portal, the GST authorities or a qualified chartered accountant governs the amount you actually owe.
Nine runs with fixed inputs
The table lists what the tool printed. Rows 3 and 4 use the lowest turnover band: 30 days costs 30 × ₹20 = ₹600 but 100 days reaches the ₹2,000 maximum, and interest of ₹1,479 on ₹1,00,000 in row 3 is larger than the fee itself. Row 5 repeats the pattern for a larger tax amount. The first row is the default selection, which falls in the top band because “Regular” is not a turnover band.
| Inputs | Per day | Late fee | Interest at 18% | Total payable |
|---|---|---|---|---|
| GSTR-3B, regular, 30 days, no tax | ₹100 | ₹3,000 | ₹0 | ₹3,000 |
| GSTR-3B, nil, 60 days | ₹10 | ₹500 (maximum) | ₹0 | ₹500 |
| GSTR-3B, up to ₹1.5 Cr, 30 days, tax ₹1,00,000 | ₹20 | ₹600 | ₹1,479 | ₹2,079 |
| GSTR-3B, up to ₹1.5 Cr, 100 days, no tax | ₹20 | ₹2,000 (maximum) | ₹0 | ₹2,000 |
| GSTR-3B, ₹1.5 to 5 Cr, 45 days, tax ₹5,00,000 | ₹50 | ₹2,250 | ₹11,096 | ₹13,346 |
| GSTR-1, above ₹5 Cr, 200 days, no tax | ₹100 | ₹10,000 (maximum) | ₹0 | ₹10,000 |
| GSTR-4, 20 days | ₹50 | ₹1,000 | ₹0 | ₹1,000 |
| GSTR-9, 10 days | ₹200 | ₹2,000 | ₹0 | ₹2,000 |
| GSTR-9, nil option, 10 days | ₹10 | ₹100 | ₹0 | ₹100 |
Where the caps change the result
A cap makes the fee flat after a point, which is the reason to look at the days column. The lowest band is flat after 100 days, the middle band after 100 days at ₹50, and the top band after 100 days at ₹100, so the same 100-day delay costs ₹2,000, ₹5,000 or ₹10,000 depending on the band. Nil returns are flat at ₹500 after 50 days. GSTR-9 has no cap in the calculation, which is the main way this tool departs from the other returns, so read a large GSTR-9 figure with care.
Simple interest on the tax entered
Interest is 18% a year on the entered tax, charged for the days overdue on a 365-day year, so ₹5,00,000 outstanding for 45 days is ₹11,096. The tool does not reduce the base as part payments are made, does not apply a different rate to ineligible credit and does not know whether the tax was paid late or is still unpaid. Treat it as an estimate for comparing delays, then compare against the GST portal’s own computation before paying.
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Results are estimates for informational purposes only and do not constitute professional financial, medical, legal, or technical advice. Read full disclaimer →