GST Late Fee Calculator
Accurately compute GSTR-3B, GSTR-1, and GSTR-9 penalties with our professional tool. Stay compliant with the latest 2025-26 tax regulations and avoid unnecessary financial burdens by calculating interest and late fees in seconds.
Calculation: 20 delay days × ₹50 per day
No History
Records will be saved locally when you copy results
How to Use the GST Late Fee Calculator
Select Return Type
Choose GSTR-3B, GSTR-1, or GSTR-9 and your filing status (Normal or NIL).
Set Dates
Pick the due date and your actual filing date. The tool computes days of delay.
Enter Turnover or Liability
For GSTR-9 enter annual turnover; for interest enter net tax liability. View the breakdown.
GSTR-3B & GSTR-1 Late Fee Rates
Under Section 47, failing to furnish returns by the due date attracts a late fee. For GSTR-3B and GSTR-1 with tax liability, the rate is ₹50 per day (₹25 CGST + ₹25 SGST). Fees are capped at ₹5,000 per return. The tool applies the exact daily rate and cap per the law.
NIL Return Relief
For NIL returns (no outward supply or tax liability), the penalty is reduced to ₹20 per day (₹10 CGST + ₹10 SGST). Our tool detects Normal vs NIL and applies the correct rate so your compliance costs are accurate.
Section 50 Interest on Delayed Tax
Section 50 mandates interest on delayed payment of tax—distinct from late fee (Section 47). Interest is 18% p.a. on net tax liability paid via cash ledger. Wrongly availed ITC can attract 24% under Section 50(3).
Estimate Interest in One Place
The GST Late Fee Calculator lets you toggle interest. Enter net tax liability and delay period; the tool computes interest compounded daily so you don't underpay and face further notices from the department.
GSTR-9 Late Fee: ₹200/Day
Unlike monthly returns, GSTR-9 late fee is ₹200 per day (₹100 CGST + ₹100 SGST). Missing the annual return deadline can be expensive. Our calculator applies the correct daily rate for GSTR-9.
0.25% Turnover Cap for GSTR-9
The maximum late fee for GSTR-9 cannot exceed 0.25% of turnover in the State/UT. Input your annual turnover; the tool compares the accumulated fee against this limit and applies the lower amount. Beneficial for SMEs.
File Current Return Only After Clearing Dues
The GST portal will not allow you to file the current month's return until previous late fees are fully paid. Consistent delays can trigger suspension or cancellation of registration. Our calculator helps you set aside the correct amount before you log in.
Buyers' ITC and Business Trust
If your returns are not filed on time, your buyers may lose their Input Tax Credit, damaging relationships. Timely filing isn't just about avoiding fees—it's about business continuity and trust. Use our tool to stay on top of penalties.
GST Late Fee Calculator FAQ
Q1.Is late fee applicable even if I have no sales (NIL return)?
Yes. Even for NIL returns, a late fee applies (₹20 per day for GSTR-3B/GSTR-1) because the law requires timely submission of the return. The lower NIL rate reflects no tax liability, but filing is still mandatory.
Q2.What is the maximum late fee I can be charged?
For GSTR-3B and GSTR-1, the late fee is capped at ₹5,000 per return. For GSTR-9 (annual return), the maximum is 0.25% of your turnover in the state/UT. Our calculator applies these caps automatically when you enter turnover for GSTR-9.
Q3.Can I pay late fee and interest using Input Tax Credit (ITC)?
No. Under GST rules, late fees and interest must be paid in cash through the electronic cash ledger. ITC cannot be used for these payments. The calculator helps you estimate the cash required.
Q4.What is the daily late fee rate for GSTR-3B and GSTR-1?
For returns with tax liability (Normal): ₹50 per day (₹25 CGST + ₹25 SGST). For NIL returns: ₹20 per day (₹10 CGST + ₹10 SGST). The tool lets you select return type and filing status to apply the correct rate.
Q5.How is the late fee for GSTR-9 different?
GSTR-9 late fee is ₹200 per day (₹100 CGST + ₹100 SGST) but is capped at 0.25% of your annual turnover in the state/UT. Enter your turnover in the calculator to see the capped amount.
Q6.Are there any late fee waivers?
The government sometimes issues notifications waiving or reducing fees for specific periods (e.g. during crises). Default rules apply otherwise. Always check the latest CBIC notifications and official portal for the return period you are filing.
Q7.Why does the calculator ask for due date and filing date?
Late fee is based on the number of days of delay. Delay is counted from the day after the due date until the actual filing date. The calculator computes this automatically, including leap years where relevant.
Q8.What is the difference between late fee (Section 47) and interest (Section 50)?
Late fee is a penalty for late filing of the return. Interest under Section 50 is for delayed payment of tax. You can enable interest in the tool and enter your net tax liability to estimate both components in one place.
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