Is a late fee charged on nil GST returns?

Yes — ₹20 a day (₹10 CGST + ₹10 SGST), capped at ₹500 per return. Nil returns can be filed by SMS to avoid it.

Can GST late fees be waived?

Only through a government amnesty notification. Such schemes have been issued in the past, but there is no general power to waive late fees on request.

Is the late fee for GSTR-1 separate from GSTR-3B?

Yes. Each return has its own late fee, collected when the next GSTR-3B is filed.

Can I rely on this calculator's result for filing?

Use it as a planning estimate. The final figure depends on the tax year's rules and your exact documents, so a CA should review it before you file or pay.

Does the calculator store my data?

No. The calculation runs in your browser and nothing you type is saved. If you want a CA to review it, share your documents through our checklist-led process.

GST calculator

GST Late Fee Calculator

Late GSTR-3B and GSTR-1 returns attract a late fee of ₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for nil returns, subject to caps based on turnover. Tax paid late also carries 18% annual interest on the net cash liability. Returns more than three years past their due date can no longer be filed, so a long backlog can't simply be cleared later.

GSTR-3B / GSTR-1 late fee: ₹50 per day
Nil return late fee: ₹20 per day (max ₹500)
Interest on late tax: 18% a year

Use calculator Read the rules Talk to an expert

Estimate late fees for delayed GSTR-1, GSTR-3B, or GSTR-9 filing.

Late Fee

Return type

Annual turnover (₹)

Used to determine late fee cap and eligibility.

Days late

Is it a nil return?

No (has tax liability)

Yes (nil return)

Late fee per day

₹50

CGST fee

₹750.00

SGST fee

₹750.00

Total late fee (capped)

₹1,500.00

Max ₹2,000

Late fees are subject to periodic waiver notifications (amnesty schemes) by CBIC. Check the latest GST portal for any active waivers. Interest @18% p.a. on tax due is separate and not included here.

Late fee caps per return (GSTR-3B / GSTR-1)

Aggregate turnover (previous year)	Late fee per day	Maximum per return
Nil return	₹20	₹500
Up to ₹1.5 crore	₹50	₹2,000
₹1.5 crore – ₹5 crore	₹50	₹5,000
Above ₹5 crore	₹50	₹10,000

Annual return (GSTR-9) late fee

Turnover	Per day	Cap
Up to ₹5 crore	₹50	0.04% of turnover
₹5 crore – ₹20 crore	₹100	0.04% of turnover
Above ₹20 crore	₹200	0.5% of turnover

Interest

18% a year on tax paid late, on the net amount paid in cash
24% a year on excess input tax credit claimed and utilised
Interest is computed from the day after the due date to the date of payment

Worked example: GSTR-3B filed 45 days late

1Turnover ₹1 crore; tax payable in cash ₹40,000; GSTR-3B filed 45 days late.
2Late fee = 45 × ₹50 = ₹2,250, capped at ₹2,000.
3Interest = ₹40,000 × 18% × 45 ÷ 365 = ₹888.

Total cost of the delay ≈ ₹2,888.

Official sources

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