# 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.

Interactive calculator: https://www.industax.com/calculators/gst-late-fee

- **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

## 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

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

**Result:** Total cost of the delay ≈ ₹2,888.

## FAQs

### 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.

## Official sources

- GST portal: https://www.gst.gov.in/
- CBIC — GST rates and notifications: https://cbic-gst.gov.in/

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Canonical page: https://www.industax.com/calculators/gst-late-fee
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.