GST Late Fee Calculator
Filing GSTR-3B or GSTR-1 after the due date attracts a per-day late fee. This calculator applies the current per-day rates and the turnover-based caps so you can estimate the late fee for a NIL or regular return in seconds. It splits the fee into CGST and SGST, which must be paid in cash (it cannot be paid from input tax credit).
Current late fee rules
| Return type | Per day | Maximum cap |
|---|---|---|
| NIL GSTR-3B / GSTR-1 | ₹20 (₹10 + ₹10) | ₹500 |
| Regular, turnover up to ₹1.5 cr | ₹50 (₹25 + ₹25) | ₹2,000 |
| Regular, turnover ₹1.5–5 cr | ₹50 (₹25 + ₹25) | ₹5,000 |
| Regular, turnover above ₹5 cr | ₹50 (₹25 + ₹25) | ₹10,000 |
Rates and caps per CBIC notifications (structure of Notification 07/2023 & 19/2021). Late fee is paid in cash and cannot be set off against input tax credit.
FAQ
What is the late fee for a NIL GST return?
₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500 in total.
What is the late fee for a regular return?
₹50 per day (₹25 + ₹25), capped at ₹2,000 / ₹5,000 / ₹10,000 depending on turnover.
Is interest charged too?
Yes, if there is tax to pay — 18% p.a. under Section 50, in addition to the late fee. Use the GST interest calculator.
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Guide: Late fee rules
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Last updated: 2 July 2026. Source: CBIC late fee notifications.