GST Late Fee Calculator
Late filing of GST returns attracts a mandatory late fee per day under Sections 47 and 50 of the CGST/SGST Acts. Our calculator gives you the exact late fee for GSTR-1, GSTR-3B, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-9 - for both nil and non-nil returns - before you file.
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The key facts, in one place
Everything a founder usually has to piece together from five different pages, in one place.
- Nil Return Late Fee
- Rs. 20/dayCGST + SGST each (Rs. 40 total)
- Non-Nil Return Late Fee
- Rs. 50/dayCGST + SGST each (Rs. 100 total)
- Maximum Late Fee
- Rs. 5,000Per return (since Notification 01/2021)
- Interest on Late Payment
- 18% per annumOn unpaid tax from due date
- Due Date - Monthly Returns
- 20th of next monthGSTR-1, GSTR-3B, etc.
- Due Date - Annual Return
- 31st DecemberGSTR-9 / GSTR-9C
GST Late Fees - Complete Breakdown
Under Section 47 of the CGST Act and the corresponding SGST Act, every registered taxpayer who files a GST return after the due date is liable to pay a late fee. The fee is per day of delay until the return is filed. There is no waiver of late fees once the delay has occurred - the only way to avoid it is timely filing.
Late fees differ for nil returns and non-nil returns:
Nil return (no outward supplies and no ITC claimed): Rs. 20 per day under CGST + Rs. 20 per day under SGST = Rs. 40 per day. (IGST does not apply.)
Non-nil return (any outward supply or ITC claimed): Rs. 50 per day under CGST + Rs. 50 per day under SGST = Rs. 100 per day. (IGST does not apply.)
The maximum late fee per return is capped at Rs. 5,000 under Notification No. 01/2021-Central Tax (for FY 2020-21 onwards). Earlier, the cap was the lesser of tax due or Rs. 10,000. The Rs. 5,000 cap applies to both CGST and SGST late fees combined for monthly returns.
Additionally, Section 50 imposes interest at 18% per annum on any unpaid GST liability from the day after the due date until the date of payment. This interest is calculated on the net cash liability (output GST minus ITC utilized), not on turnover.
Nil Return vs Non-Nil Return Late Fees
Understanding the difference helps you plan your filing strategy.
Nil Return (No Activity)
Rs. 40 per day
Non-Nil Return (Active Business)
Rs. 100 per day
| Aspect | Nil Return (No Activity) | Non-Nil Return (Active Business) |
|---|---|---|
| Daily Late Fee (CGST + SGST) | ✓ Rs. 40 per day | ✕ Rs. 100 per day |
| Maximum Late Fee per Return | Rs. 5,000 | Rs. 5,000 |
| Applicable When | No outward supplies, no ITC claimed | Any outward supply or ITC claimed |
| Interest on Tax | No tax to pay = no interest | 18% p.a. on net cash liability |
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GST Late Fee Calculator
Calculate GST late filing fees under CGST and SGST Acts. Get exact late fees for GSTR-1, GSTR-3B, GSTR-9 and other returns. Free instant calculator for nil and non-nil returns.
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Who Needs to Calculate Late Fees?
Every GST-registered taxpayer who files returns should understand their late fee exposure. This is especially critical for:
- Small businesses with seasonal operations that forget to file nil returns during off-months
- Traders and e-commerce sellers with high transaction volumes where data reconciliation delays GSTR-1 filing
- Startups and new businesses unfamiliar with GST due dates and compliance calendar
- Businesses with multiple GSTINs (branches, warehouses) managing filings across different states
- Composition scheme dealers who must file GSTR-4 by 25th April of the next financial year
- Non-resident taxable persons filing GSTR-5 with tight timelines
- Input Service Distributors (ISDs) filing GSTR-6 who often miss due dates due to complex credit distribution
- E-commerce operators filing GSTR-8 (TCS) where reconciliation of millions of transactions can delay filing
Documents Required
Common to every entity
- GSTINMandatory
- GST Registration Certificate
- Return filing history (last 6 months)
- Tax payment challans (if late tax was paid)
How to Calculate Late Fees
Follow these steps to calculate your exact late fee liability before filing.
Determine Return Type
Identify the GST return form you're filing (GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, etc.). Each form has its own due date and late fee structure.
You / your CA
Identify Nil vs Non-Nil
Determine if the return is nil (no outward supplies in the period, no ITC claimed) or non-nil. This determines whether the daily rate is Rs. 40 or Rs. 100 (CGST + SGST combined).
You / your CA
Count Days of Delay
Count the number of days from the day after the due date to the actual date of filing. For example, if GSTR-3B was due on 20th January and filed on 25th January, the delay is 5 days.
You / our calculator
Apply the Cap
Multiply the daily rate by the number of delay days. If the result exceeds Rs. 5,000 (the current maximum per return), cap it at Rs. 5,000. Add any applicable interest on unpaid tax at 18% p.a.
You / our calculator
Pay and File
Pay the late fee (and interest, if applicable) through the GST portal using Form GST DRC-03, then file the delayed return. Late fees are paid separately from the tax liability.
You / your CA
Key GST Return Due Dates
Mark these dates to avoid late fees. Late fees accrue from the day after each due date.
| Stage | Duration |
|---|---|
| GSTR-1 / IFF | 11th of next month (quarterly for QRMP taxpayers) |
| GSTR-3B | 20th of next month |
| GSTR-5 (Non-resident) | 20th of next month |
| GSTR-6 (ISD) | 13th of next month |
| GSTR-7 (TDS) | 10th of next month |
| GSTR-8 (TCS - E-commerce) | 10th of next month |
| GSTR-4 (Composition) | 25th April of next FY (annual) |
| GSTR-9 / GSTR-9C | 31st December of next FY (annual) |
QRMP taxpayers file quarterly GSTR-1 with IFF monthly. Due dates for quarterly returns are the 13th of the month following the quarter.
Late Fee Charges - Summary
Here is the complete late fee schedule for all GST return types. Government fees are fixed; our service fees are for professional filing support.
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- Free late fee calculator
- Due date reminders
- Step-by-step filing guide
- Community support
Managed Filing
We file your returns on time
- Up to 3 GSTINs
- Monthly GSTR-1 + GSTR-3B filing
- Due date tracking (no late fees)
- Email + WhatsApp reminders
- CA review before filing
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- All return types covered
- Dedicated CA manager
- Real-time reconciliation
- Priority support + direct line
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Full fee breakdown
| Particulars | Government fee | Professional fee |
|---|---|---|
| GSTR-1 Late Fee (Nil) | Rs. 20/day (CGST) + Rs. 20/day (SGST) | Nil |
| GSTR-1 Late Fee (Non-Nil) | Rs. 50/day (CGST) + Rs. 50/day (SGST) | Nil |
| GSTR-3B Late Fee (Nil) | Rs. 20/day (CGST) + Rs. 20/day (SGST) | Nil |
| GSTR-3B Late Fee (Non-Nil) | Rs. 50/day (CGST) + Rs. 50/day (SGST) | Nil |
| GSTR-4 Late Fee (Composition) | Rs. 50/day (CGST) + Rs. 50/day (SGST) | Nil |
| GSTR-9 Late Fee | Rs. 100/day (CGST) + Rs. 100/day (SGST) | Nil |
| Interest on Late Tax Payment | 18% p.a. on net cash liability | Nil |
Not included in any tier:
- ✕ Late fee does NOT apply to IGST (only CGST and SGST)
- ✕ GSTR-1 late fee was introduced via Notification 12/2018-Central Tax
- ✕ GSTR-3B late fee for nil returns was reduced from Rs. 50/day to Rs. 20/day via Notification 03/2019
- ✕ Rs. 5,000 maximum cap introduced via Notification 01/2021 for FY 2020-21 onwards
Find Your Filing Plan
Tell us about your GST return requirements and we'll recommend the right plan.
How many GSTINs do you need managed?
Which returns do you file?
Have you missed any filing deadlines?
Benefits of On-Time Filing
Zero Late Fees
- At Rs. 100/day, a 30-day delay costs Rs. 3,000 (CGST + SGST). Annualize that across 12 returns and the savings are significant.(cost-savings)
No Interest Burden
- Interest at 18% p.a. on unpaid tax compounds monthly. On a Rs. 1 lakh monthly liability, 30 days late = Rs. 1,500 in interest alone.(interest)
Clean Compliance Record
- Consistent on-time filing maintains a clean GST compliance history, which matters for government tenders and bank credit assessments.(compliance)
Stress-Free Filing
- With a managed filing plan, you never worry about due dates. We handle everything and notify you before each deadline.(peace-of-mind)
Common Late Fee Mistakes
Filing nil return as non-nil (or vice versa)
Check if any outward supply or ITC was claimed during the period. Even a single invoice makes it non-nil with a higher late fee.
Forgetting quarterly GSTR-1 due dates (QRMP)
QRMP taxpayers have different due dates. Quarterly GSTR-1 is due on the 13th of the month after each quarter. Set separate reminders.
Ignoring GSTR-5 late fees for non-residents
Non-resident taxable persons have shorter timelines. GSTR-5 must be filed monthly by the 20th, and there is no nil return option.
Paying late fee but not filing the return
Late fee payment alone does not count as filing. You must file the return after paying the late fee to stop the clock.
Not calculating interest on unpaid tax
Late fee is separate from interest. If you also delayed paying the GST liability, interest at 18% p.a. applies from the day after the due date.
Every rejection above has a fix - most come down to how the innovation note is written, not the business itself. Most applicants don't know that until after the rejection.
If you have already been rejected, or want to make sure it does not happen, the 15-minute call below is the fastest path.
Why Choose Our GST Filing Service
Frequently asked questions
For nil GSTR-3B (no outward supplies, no ITC claimed): Rs. 20/day under CGST + Rs. 20/day under SGST = Rs. 40/day. For non-nil GSTR-3B: Rs. 50/day under CGST + Rs. 50/day under SGST = Rs. 100/day. Maximum late fee per return is Rs. 5,000 (since FY 2020-21).
GSTR-1 late fees are identical to GSTR-3B: Rs. 40/day for nil returns (Rs. 20 CGST + Rs. 20 SGST) and Rs. 100/day for non-nil returns (Rs. 50 CGST + Rs. 50 SGST), capped at Rs. 5,000 per return. Late fee for GSTR-1 was introduced via Notification 12/2018-Central Tax dated 29.06.2018.
GSTR-9 late fee is higher: Rs. 100/day under CGST + Rs. 100/day under SGST = Rs. 200/day for non-nil returns. For nil returns, it is Rs. 50/day under CGST + Rs. 50/day under SGST = Rs. 100/day. There is no maximum cap for GSTR-9 late fees. GSTR-9C (reconciliation statement) has no separate late fee.
For monthly/quarterly returns (GSTR-1, GSTR-3B, etc.), the maximum late fee is Rs. 5,000 per return, introduced via Notification No. 01/2021-Central Tax dated 01.01.2021. For GSTR-9 (annual return), there is no maximum cap - the late fee is Rs. 200/day until the return is filed.
No. Late fees under Section 47 are levied only under CGST and SGST Acts. There is no late fee under the IGST Act. However, interest on late payment of IGST liability applies at 18% p.a. under Section 50.
Under Section 50, interest is charged at 18% per annum on the unpaid tax amount from the day after the due date to the date of actual payment. This applies to CGST, SGST, and IGST. Interest is calculated on the net cash liability (output tax minus ITC utilized).
Late fees cannot be waived once the delay has occurred and the fee has been paid. However, late fees for GSTR-1 of June and July 2017 were waived via Notification 16/2019. For subsequent months, no general waiver has been announced. You can request relief via an application to the jurisdictional GST commissioner in exceptional cases.
Use our free calculator: select your return type, enter the due date, enter your filing date, and indicate if it's nil or non-nil. The calculator computes the exact late fee and interest. For monthly GSTR-3B: Late Fee = Days delayed × Rs. 40 (nil) or Rs. 100 (non-nil), capped at Rs. 5,000.
Composition scheme dealers file GSTR-4 annually by 25th April of the next financial year. The late fee for GSTR-4 is Rs. 50/day under CGST + Rs. 50/day under SGST = Rs. 100/day for non-nil returns, capped at Rs. 5,000. There is no separate nil/non-nil distinction for GSTR-4.
You must pay the late fee (and any tax + interest) using Form GST DRC-03 on the GST portal, and then file the return. You cannot file a return without clearing the late fee liability for that period. The late fee payment and return filing must happen on the same day to stop the clock.
Late fees cannot be paid in installments. They must be paid in full at the time of return filing. However, the overall tax liability can be paid through the facility of Form GST DRC-03 with a pre-defined deposit schedule under the GST Practitioner Portal in certain states.
Continuous non-filing for 2-3 months triggers a show-cause notice under Section 61, followed by a best judgment assessment under Section 62. After 6 months of non-filing, your GST registration may be suspended and eventually cancelled. Late fees continue to accrue, capped at Rs. 5,000 per month.
Set calendar reminders 3 days before each due date, use our managed filing service (Rs. 1,500/month), enable WhatsApp/email alerts, file quarterly if eligible under QRMP, and maintain a reconciliation schedule so data is ready before the filing window. Prevention is always cheaper than paying late fees.
Late fee (Section 47) is a mandatory per-day charge for filing returns after the due date - it is relatively small and fixed. Penalty (Sections 122, 125, 73, 74) applies for violations such as fraud, willful misstatement, failure to deduct TDS, or issuing fake invoices - penalties can range from Rs. 10,000 to 100% of the tax amount. Late fees are for delay; penalties are for wrongdoing.
IFF is used by QRMP taxpayers to report business-to-business (B2B) invoices monthly while filing GSTR-1 quarterly. Late fees for IFF are the same as GSTR-1: Rs. 40/day for nil, Rs. 100/day for non-nil, capped at Rs. 5,000. IFF must be filed by the 13th of the subsequent month.
Written by GST Compliance Team, Experts in GST return filing and compliance management
Last updated 2026-09-06
Sources
- GST Portal - Late Fee Calculator
- Notification No. 01/2021-Central Tax
- Notification No. 12/2018-Central Tax
- CBIC - GST Rules & Notifications
Late fee amounts are based on notifications as of the last updated date. Check www.gst.gov.in for the latest notifications. This content is for informational purposes only.
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