This tool estimates the late fee for filing GSTR-3B, GSTR-1 and GSTR-9 after the due date, and the interest payable when GST is paid late. Enter the dates and turnover details to see the amount payable.
1. GST Late Fee
2. Interest on Late Payment of GST
Late Fee Rates Used in This Calculator
| Return | Late fee per day (CGST + SGST) | Maximum late fee (CGST + SGST) |
|---|---|---|
| GSTR-3B / GSTR-1 – nil return | ₹20 | ₹500 |
| GSTR-3B / GSTR-1 – turnover up to ₹1.5 crore | ₹50 | ₹2,000 |
| GSTR-3B / GSTR-1 – turnover ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 |
| GSTR-3B / GSTR-1 – turnover above ₹5 crore | ₹50 | ₹10,000 |
| GSTR-9 – turnover up to ₹5 crore | ₹50 | 0.04% of turnover in the State |
| GSTR-9 – turnover ₹5 crore to ₹20 crore | ₹100 | 0.04% of turnover in the State |
| GSTR-9 – turnover above ₹20 crore | ₹200 | 0.5% of turnover in the State |
Late fee for GSTR-3B and GSTR-1 is based on section 47 of the CGST Act read with Notification Nos. 19/2021 and 20/2021–Central Tax. Late fee for GSTR-9 is based on Notification No. 07/2023–Central Tax. For inter-State supplies, the late fee is not charged separately under the IGST Act.
How Interest Is Calculated
- Interest under section 50 of the CGST Act is charged at 18% per annum on tax paid after the due date.
- Interest is calculated day by day: Tax × 18% × days of delay ÷ 365.
- Interest applies on the part of tax paid in cash through the electronic cash ledger. Tax paid by using input tax credit generally does not attract interest under the proviso to section 50(1).
- Late fee is paid in cash and cannot be paid from the input tax credit balance.
Need Help?
North West Consultancy can help you clear pending GST returns, reconcile your liability and plan timely filing. Contact North West Consultancy.
Office: 210, Vitthal The Mall, Koba Gandhinagar Road, Near Vishwakarma Engineering College, Ahmedabad, Gujarat – 382424
Raviraj Upadhyay (Partner): +91 90338 52145
Prashant Joshi (Partner): +91 97146 56484
Email: fca.raviraj@gmail.com
Disclaimer: This tool is for general information and quick estimation only. Results depend on the inputs entered and on the law, notifications and portal rules in force. It is not professional advice. Please verify with the official portal or notification before making a payment or filing.