Use this GST Late Fee Calculator to calculate late filing fees payable for delayed filing of GSTR-3B, GSTR-1, GSTR-9, CMP-08 and other GST returns.
The calculator automatically computes delay days along with applicable CGST and SGST late fees based on whether the return is a nil return or a return with tax liability.
This tool is useful for taxpayers, accountants, GST practitioners, tax consultants, businesses, and finance professionals who want to quickly estimate GST late filing penalties online.
GST Late Fee Calculator
Calculate GST late filing fees for GSTR-3B, GSTR-1, GSTR-9, CMP-08 and other GST returns instantly based on delay days, turnover category and return type.
Calculation Result
Frequently Asked Questions (FAQs)
1. What is the late fee for GSTR-3B?
The late fee for delayed filing of GSTR-3B is generally ₹50 per day for returns with tax liability and ₹20 per day for Nil returns.
2. What is the maximum GST late fee?
The maximum GST late fee depends upon the annual turnover and type of return. It may range from ₹500 to ₹10,000.
3. Is late fee applicable on Nil returns?
Yes, GST late fee is applicable on Nil returns also if filed after the due date. However, concessional rates are applicable.
4. How is GST late fee calculated?
GST late fee is calculated based on delay days multiplied by the prescribed daily late fee subject to maximum limits.
5. Is GST interest different from late fee?
Yes. Interest is payable on delayed tax payment while late fee is payable for delayed filing of GST returns.
6. Can GST late fee be waived?
The Government may waive or reduce late fees through notifications, amnesty schemes or special relief measures.
Disclaimer
This GST Late Fee Calculator is provided solely for informational and educational purposes. While efforts are made to maintain accuracy, the applicability and amount of late fees may vary depending upon:
- Government notifications
- GST amnesty schemes
- Changes in GST law
- Type of taxpayer
- Nature of GST return
- Jurisdiction-specific provisions
Users are advised to consult a qualified tax professional before taking any decision based on this calculator.
How is GST Late Fee Calculated?
The GST late fee is calculated based on the number of days of delay after the due date of filing the GST return.
For nil returns, the late fee is generally ₹20 per day (₹10 CGST + ₹10 SGST).
For returns having tax liability, the late fee is generally₹50 per day (₹25 CGST + ₹25 SGST), subject to maximum limits prescribed under GST law.
Formula:
- Late Fee = Number of Delay Days × Applicable Daily Late Fee
What is GST Late Fee?
GST late fee is a penalty charged for delayed filing of GST returns beyond the prescribed due date under the GST law.
The late fee is levied separately under CGST Act and SGST Act. The amount depends upon the type of return and whether the return is a Nil Return or contains tax liability.
The late fees shall also depend upon the number of days of delay in filing return from the due date. Timely filing of GST returns is important to avoid additional penalties, notices and compliance issues.
For example, if GSTR-3B is filed on 27th April, 2026, whereas, the due date was 24th April, 2026. In that case, the return filed 3 days after the prescribed due date. The late fees will be calculated for three days and it should be deposited in cash.
Late Fee Computation for GSTR-3B and GSTR-1
Under the GST law, late fees are payable when GSTR-3B or GSTR-1 is filed after the prescribed due date.
For intrastate supplies, late fees are levied separately under the CGST Act and the respective SGST/UTGST Act.
Late Fee for Returns with Tax Liability
| Act | Late Fee Per Day |
|---|---|
| CGST Act | ₹25 per day |
| SGST / UTGST Act | ₹25 per day |
| Total Late Fee | ₹50 per day |
Earlier, the maximum late fee could go up to ₹10,000 (₹5,000 each under CGST and SGST Acts). However, the Government rationalised the maximum late fee structure from the return period of June 2021 onwards.
Late Fee for Nil Returns
| Act | Late Fee Per Day |
|---|---|
| CGST Act | ₹10 per day |
| SGST / UTGST Act | ₹10 per day |
| Total Late Fee | ₹20 per day |
The concessional late fee applies where the taxpayer has Nil tax liability during the relevant return period.
Example of GST Late Fee Calculation
Suppose a taxpayer files GSTR-3B for February 2026 on 23 March 2026 instead of the actual due date of 20 March 2026.
The delay period is 3 days.
Case 1: Return with Tax Liability
- Late fee per day: ₹50
- Delay days: 3
- Total late fee: ₹150
- CGST late fee: ₹75
- SGST late fee: ₹75
Case 2: Nil Return
- Late fee per day: ₹20
- Delay days: 3
- Total late fee: ₹60
- CGST late fee: ₹30
- SGST late fee: ₹30
Who Can Use This GST Late Fee Calculator?
- Businesses registered under GST
- Accountants and tax professionals
- GST practitioners
- Freelancers and consultants
- Composition taxpayers
- Private limited companies and LLPs
GST Returns Covered Under This Calculator
- GSTR-3B
- GSTR-1
- GSTR-9
- CMP-08
- GSTR-4
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Disclaimer
This GST Late Fee Calculator is provided solely for general informational and educational purposes. While reasonable efforts are made to keep the calculations updated and accurate, the applicability of late fees may vary depending upon:
- Government notifications
- GST amnesty schemes
- Special relief measures
- Changes in GST law
- Type of taxpayer
- Nature of return
- Jurisdiction-specific provisions
Users are advised to independently verify the applicability of late fees and consult a qualified Chartered Accountant, Company Secretary, Cost Accountant or tax professional before taking any decision based on this calculator.
We do not accept any liability arising from reliance placed on the calculations generated by this tool.
Frequently Asked Questions (FAQs)
What is the late fee for GSTR-3B?
The late fee for delayed filing of GSTR-3B is generally ₹50 per day (₹25 under CGST and ₹25 under SGST) for returns having tax liability. For Nil returns, the late fee is ₹20 per day.
What is the maximum GST late fee?
The maximum GST late fee depends upon the turnover category and type of GST return. Based on the rationalised late fee structure, the maximum late fee may range from ₹500 to ₹10,000.
Is GST late fee applicable on Nil returns?
Yes, GST late fee is also applicable on Nil returns if the GST return is filed after the due date. However, concessional late fee rates are applicable for Nil returns.
How is GST late fee calculated?
GST late fee is calculated based on the number of days of delay after the due date multiplied by the applicable daily late fee prescribed under GST law.
What is the late fee for GSTR-1?
The late fee for delayed filing of GSTR-1 is generally ₹50 per day for returns with tax liability and ₹20 per day for Nil returns, subject to maximum limits prescribed under GST provisions.
Can GST late fee be waived?
Yes, the Government may waive or reduce GST late fees through notifications, amnesty schemes or special relief measures issued from time to time.
Is GST interest different from GST late fee?
Yes. GST interest is payable on delayed payment of tax, whereas GST late fee is payable for delayed filing of GST returns.
Which GST returns are covered under this calculator?
This GST Late Fee Calculator can be used for GSTR-3B, GSTR-1, GSTR-9, CMP-08, GSTR-4 and other GST returns where late fee provisions are applicable.