GST Late Fee Calculator
Estimate the late fee for filing GSTR-1, GSTR-3B or your GST annual return after the due date, with the per-day rates and caps explained.
If a GST return is filed after its due date, a late fee accrues for every day of delay until you file. Use this calculator to estimate that fee for GSTR-1, GSTR-3B or the annual return, then file quickly to stop it growing.
Filing details
Pick the return, your dates and turnover
Indicative late fee
₹0
Enter both dates to see the late fee
Figures are the combined CGST + SGST amount you actually pay; the Act and the notifications state only the CGST half. Interest under section 50 is separate and is not included here, nor are amnesty schemes or any return-specific relief. Based on Notification 19/2021-CT; rules current as at 19 August 2026. Confirm the current position on the GST portal before you pay.
This tool estimates the statutory late fee only. It applies the per-day rate AND the turnover-based statutory maximum for the return you pick, so the figure is capped the way the law caps it. Amounts shown are the combined CGST + SGST you actually pay — the Act and the notifications state only the CGST half. It does not calculate interest, which is charged separately at 18% per annum on net tax paid late, and it does not apply any amnesty or waiver scheme. Rates, slabs and maxima were verified against CGST section 47 and Notifications 19/2021-CT, 20/2021-CT and 07/2023-CT as at 19 August 2026. Confirm the current position on the GST portal before paying.
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FAQs
Questions, answered
How is the GST late fee calculated?
A fixed amount per day of delay, subject to a maximum. For GSTR-1 and GSTR-3B it is ₹50 per day combined (₹25 CGST + ₹25 SGST), reduced to ₹20 per day for nil returns. For the annual return GSTR-9 the rate depends on turnover: ₹50 per day up to ₹5 crore, ₹100 per day between ₹5 crore and ₹20 crore, and ₹200 per day above ₹20 crore — so ₹200 is not the universal rate it is often quoted as. The fee runs from the day after the due date until the return is filed.
Is interest included in this figure?
No. Interest at 18% per annum on the net tax paid late is charged in addition to the late fee and is calculated separately on the GST portal. This tool shows only the late fee.
Is the GST late fee capped?
Yes, and this tool applies the cap. For GSTR-3B and GSTR-1 the maximum is ₹500 for a nil return at any turnover, ₹2,000 up to ₹1.5 crore turnover, ₹5,000 between ₹1.5 crore and ₹5 crore, and ₹10,000 above ₹5 crore. For GSTR-9 the cap is a percentage of turnover in the State or UT rather than a flat amount. A nil return is capped at ₹500 however large the business is — a point that is easy to miss.
Can the late fee be waived?
Occasionally the government announces amnesty or waiver schemes for specific periods. Those are not applied here — check the latest notifications or ask our team.