GST Late Fee Calculator Tool
Common late-filing scenarios
GSTR-3B delay
Late fee + interest may apply. Interest is commonly computed on the net cash liability (cash portion), depending on conditions and rules.
GSTR-1 delay
Late fee can apply even if tax payable is low. Continued non-filing can trigger restrictions under applicable rules (for example, e-way bill restrictions under Rule 138E), subject to applicability and conditions.
Annual return (GSTR-9)
Late fee depends on FY and turnover slabs. For FY 2022–23 onwards, rationalised late fee may apply for turnover up to ₹20 Cr (with a cap linked to turnover).
GST late fee rates and caps (quick reference)
Late fee is governed by Section 47 and may be reduced/capped by notifications for certain returns and periods. Use the tool above for the exact estimate (including caps and FY logic).
| Return Type | Nil Return | Normal Return | Max Cap (typical) |
|---|---|---|---|
| GSTR-1 & GSTR-3B Regular monthly/quarterly | ₹20/day | ₹50/day | Nil: ₹500/return Normal: ₹2,000 / ₹5,000 / ₹10,000 based on turnover band (commonly used caps) |
| GSTR-4 Composition dealer | ₹20/day | ₹50/day | Nil: ₹500/return Normal: ₹2,000/return (common cap) |
| Other returns (GSTR-5/5A/6/7/8) NR/ISD/TDS/TCS etc. | ₹20/day | ₹50/day | Often subject to standard caps (varies by return/period) |
| GSTR-9 (Annual Return) FY-dependent slabs | FY-based | FY-based | FY 2022–23 onwards (for many taxpayers ≤ ₹20 Cr): cap linked to turnover (commonly 0.04%) Higher turnover / other FY: section 47 cap may apply (turnover-based) |
| GSTR-10 Final return (cancellation) | ₹200/day | ₹200/day | Common fixed cap: ₹10,000 |
Not sure about your due date? Use the GST Due Date Calendar.
Interest under Section 50 (18% vs 24%)
The portal often auto-populates late fee in many cases, but interest can require self-assessment depending on your scenario. This tool helps estimate both.
18% interest
Commonly used for late payment of tax. Often computed on the net cash liability (cash portion), subject to conditions.
24% interest
Commonly used for scenarios like excess ITC wrongly utilized (reversal + interest), depending on facts and law.
Consequences of continued non-filing
Costs keep increasing
Interest can continue to accumulate until liabilities are discharged, and late fee can accrue up to caps.
E-way bill restrictions
E-way bill generation may be restricted under Rule 138E for non-filing of specified returns/periods, subject to applicability and conditions.
Notices & compliance follow-ups
Continued non-filing can lead to notices, compliance rating impact, and other follow-ups depending on your case.
How to pay late fee and interest (typical steps)
Login to GST portal → Returns Dashboard
Choose the tax period and open the delayed return
Late fee is usually computed by the system (subject to rules/caps)
Interest may need manual entry depending on scenario (use this tool’s estimate)
Create challan → Pay via net banking/NEFT/RTGS as applicable
Practical tip
If you’re unsure about due dates and special extensions, check the GST calendar first.
Amnesty / waiver schemes (important)
Do waivers apply to your period?
Amnesty/waiver schemes may be notified for specific tax periods and conditions. Use this calculator for a baseline estimate, then verify any special relief via the latest CBIC notifications and portal advisories.
Last reviewed: January 26, 2026
Frequently asked questions
Can I pay GST late fee or interest using ITC?
What is the late fee per day for GSTR-3B / GSTR-1?
Is interest calculated on total liability or only the cash portion?
How does GSTR-9 late fee work?
Do amnesty/waiver schemes apply automatically?
How are “days of delay” counted?
Will late fee apply if tax payable is zero?
Does the portal always compute the same amounts?
Accuracy & sources
This tool provides an estimate for planning and quick compliance checks. Actual late fee and interest can vary by return type, FY, notifications/amnesty schemes, and portal rounding/validations.
- Primary law references: CGST Act (Sections 47 and 50) and relevant CGST Rules.
- Notification references: FY-based GSTR-9 rationalisation and late-fee cap notifications for GSTR-3B/GSTR-1 (as applicable).
- Portal advisories: e-way bill restriction advisories under Rule 138E (where applicable).
Found a mismatch? Report it via Contact with your return type, dates, and a portal screenshot.
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