GST LATE FEE CALCULATOR
Calculate exact GST late fees and interest for GSTR-1, GSTR-3B and GSTR-9 instantly. Based on official GSTN penalty slabs. Free.
13th of month after quarter (quarterly/QRMP)
22nd/24th of following month (small taxpayer, state-wise)
3 SIMPLE STEPS
WHY THIS MATTERS
Filing GST returns late is one of the most common compliance mistakes by small business owners in India — and it comes with two separate financial penalties that many businesses don’t fully account for: a late fee and interest on outstanding tax.
This free GST Late Fee and Interest Calculator covers all four major return types — GSTR-3B (monthly summary), GSTR-1 (outward supply details), GSTR-9 (annual return) and GSTR-4 (composition dealer annual return). It applies the correct fee slab based on whether your return is a NIL return or has tax liability, and whether you qualify as a small taxpayer (turnover up to ₹5 Crore) with reduced late fee rates under GST rationalization provisions.
The calculator also computes 18% per annum interest on any outstanding tax — a separate charge from the late fee that is calculated from the original due date to the actual payment date. Enter your due date, actual filing date, and outstanding tax amount to get your complete penalty liability in seconds.
DETAILED GUIDE
Understanding GST Late Fee Structure
Late fees under GST are charged per day of delay, split equally between CGST and SGST. They are capped at a maximum amount that varies by return type and taxpayer category.
For GSTR-3B and GSTR-1 (non-NIL returns):
Regular taxpayers: ₹50 CGST + ₹50 SGST = ₹100/day (cap ₹10,000)
Small taxpayers (turnover ≤ ₹5 Cr): ₹25+₹25 = ₹50/day (cap ₹2,000)
NIL returns: ₹10 CGST + ₹10 SGST = ₹20/day (cap ₹500)
Interest on Outstanding Tax
Interest is separate from late fee and is charged at 18% per annum on the net tax liability (after ITC) that remains unpaid beyond the due date.
Formula:
Interest = Tax Amount × 18% × Days Late ÷ 365
This interest is not capped — it accrues daily until the tax is paid.
A ₹1 Lakh outstanding tax for 30 days attracts: ₹1,00,000 × 18% × 30 ÷ 365 = ₹1,479 in interest alone.
How to Pay GST Late Fee
Log in to the GST portal (gst.gov.in) → Services → Returns → Returns Dashboard → select the period → File the overdue return.
The portal automatically calculates and shows the applicable late fee. Pay via GST PMT-06 challan. Late fee paid in CGST and SGST ledgers equally. Interest is paid under the respective tax head.
Amnesty Schemes
The GST Council periodically announces amnesty schemes waiving or reducing late fees for specific periods. Always check the latest CBIC notifications for current waiver schemes before calculating your liability.
FROM THE JAANOINDIA BLOG
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