GST Penalty Calculator
GST penalties depend on the nature of the default. This informational tool estimates the common penalty amounts under Section 73 (no fraud), Section 74 (fraud or wilful misstatement) and the general penalty provision. Select a scenario and enter the tax involved to see an indicative figure — actual penalties depend on facts, timing of payment, and officer discretion.
Penalty framework at a glance
| Provision | Penalty |
|---|---|
| Section 73 (no fraud) | 10% of tax or ₹10,000, whichever is higher (can be nil/reduced if paid before notice) |
| Section 74 (fraud) | 100% of tax or ₹10,000, whichever is higher (reduced if paid early) |
| Section 125 (general) | Up to ₹25,000 |
| Late filing | No separate penalty — late fee + 18% interest apply instead |
FAQ
Penalty for short payment without fraud?
Section 73: 10% of tax or ₹10,000, whichever is higher; can be reduced or nil if paid before a notice.
Penalty for fraud?
Section 74: 100% of tax or ₹10,000, whichever is higher, with reductions for early payment.
Is late filing a penalty?
No — late filing attracts a late fee and interest, not a separate penalty. See the late fee calculator.
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Last updated: 2 July 2026. References: Sections 73, 74, 125 of the CGST Act, 2017.