GST Late Fee Calculator
Compute Section 47 late fee and Section 50 interest for delayed GSTR-1 and GSTR-3B in seconds. Updated for FY 2025-26 caps.
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CGST + SGST + IGST combined. Leave 0 for NIL return.
Late fee caps vary by turnover band.
Total payable
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How GST late fee works
Section 47 of the CGST Act charges a per-day late fee whenever a monthly or quarterly GST return is filed after its due date. The daily rate is ₹50 (₹25 CGST + ₹25 SGST) for regular returns and ₹20 (₹10 + ₹10) for NIL returns. GSTR-1 and GSTR-3B follow the same schedule; GSTR-9 (annual) uses a separate percentage-of-turnover formula.
On top of the late fee, Section 50 charges 18% per annum interest on any outstanding tax liability, computed from the day after the due date to the actual payment date. Interest applies only to the tax portion — never on the late fee itself. NIL returns therefore carry no interest, only the reduced late fee.
Late fee caps
| Turnover band (previous FY) | Maximum late fee per return |
|---|---|
| NIL return (any turnover) | ₹500 |
| Up to ₹1.5 crore | ₹2,000 |
| ₹1.5 crore to ₹5 crore | ₹5,000 |
| Above ₹5 crore | ₹10,000 |
Common questions
How is the GST late fee calculated?
GST late fee is charged per day of delay under Section 47 of the CGST Act — ₹50/day (₹25 CGST + ₹25 SGST) for GSTR-3B with tax liability, and ₹20/day (₹10 CGST + ₹10 SGST) for NIL returns. GSTR-1 attracts the same rates. The fee is capped at ₹5,000 (₹2,500 each of CGST and SGST) per return, and lower caps apply for taxpayers with turnover below ₹1.5 crore or ₹5 crore.
Is interest also charged separately?
Yes. Under Section 50, interest at 18% per annum is charged on the outstanding tax liability from the day after the due date until the actual payment date. Interest applies only on the tax portion, not on the late fee itself.
What is the late fee cap for small taxpayers?
For turnover up to ₹1.5 crore, the maximum late fee is ₹2,000 per return (₹1,000 CGST + ₹1,000 SGST). For turnover between ₹1.5 crore and ₹5 crore, the cap is ₹5,000 per return. Above ₹5 crore, the cap is ₹10,000. NIL returns are capped at ₹500.
Can late fee be waived?
The government occasionally announces amnesty schemes (like the 2023 amnesty for GSTR-9 backlogs). Outside those windows, the late fee is non-negotiable and must be paid to file the pending return. Interest under Section 50 is never waived.
What return does GSTR-9 late fee follow?
GSTR-9 (annual return) late fee is 0.25% of turnover in the state or ₹200/day, whichever is lower, capped at 0.5% of turnover. This calculator focuses on GSTR-1 and GSTR-3B — for GSTR-9 estimation, contact us.
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