GST late fee calculator
Select a preset or enter a custom daily fee and maximum.
GST late fee is charged for delayed filing of specified returns or statements under section 47. For GSTR-3B, the GST Portal explains a common calculation of ₹25 per day under CGST plus ₹25 under SGST for a return with liability, or ₹10 plus ₹10 per day for a NIL return. GSTR-1 has corresponding rationalised rates. The final fee may be limited by an applicable cap or reduced by a notification. Interest on unpaid tax is separate.
The mathematical part is simple. The difficult part is selecting the correct due date, return category, NIL status, cap and notification for the relevant tax period.
What is GST late fee?
Section 47 of the CGST Act provides for a daily late fee when specified returns or statements are not furnished by the due date. A corresponding fee generally arises under the applicable SGST or UTGST law.
Late fee is linked to delayed filing. It can apply even when no tax is payable, unless a waiver or relief applies.
Common GSTR-3B and GSTR-1 rates
| Return status | CGST per day | SGST per day | Combined daily amount |
|---|---|---|---|
| Non-NIL GSTR-3B | ₹25 | ₹25 | ₹50 |
| NIL GSTR-3B | ₹10 | ₹10 | ₹20 |
| Non-NIL GSTR-1 | ₹25 | ₹25 | ₹50 |
| NIL GSTR-1 | ₹10 | ₹10 | ₹20 |
Government notifications may reduce the maximum, waive fees or extend due dates for specific periods and taxpayer classes.
Late fee formula
Late fee = delayed days × applicable combined daily rate, limited to the applicable maximum, less any valid notified waiver.
Example: A non-NIL GSTR-3B filed 12 days late at a combined ₹50 daily rate gives a gross estimate of ₹600, subject to the applicable maximum and notification.
Different returns can use different rules
GSTR-9 and GSTR-9C require separate treatment
Annual-return late fee is linked to section 47(2) and may use turnover-based daily rates and maximums. GSTR-9C treatment has also been clarified through CBIC circulars and GST Portal FAQs.
Because turnover slabs, financial year, waiver notifications and GSTR-9/GSTR-9C sequencing matter, use the calculator’s custom mode rather than applying the GSTR-3B preset.
Late fee, interest and penalty are different
| Charge | Trigger | Calculation basis |
|---|---|---|
| Late fee | Return or statement filed after due date | Daily amount and statutory or notified cap. |
| Interest | Tax paid after due date | Chargeable tax, annual rate and delay days. |
| Penalty | Specified contravention | Relevant penalty provision and proceedings. |
Waivers, extensions and reduced caps
A late-fee waiver is not automatic. It applies only where a valid notification covers the return, taxpayer class and tax period and the taxpayer satisfies its conditions.
Check CBIC notifications and GST Portal advisories before entering a waiver in the calculator.
How to avoid future late fee
Common mistakes
1. Applying the non-NIL rate to a NIL return
Use the correct status for the specific return period.
2. Counting from the original date after an extension
Use the legally applicable extended due date.
3. Calculating only the CGST portion
The combined amount generally includes corresponding SGST or UTGST late fee.
4. Adding interest inside the late-fee result
Calculate interest separately.
5. Assuming a waiver applies to everyone
Read the taxpayer, period and filing-condition limits.
6. Applying GSTR-3B rates to GSTR-9
Annual returns use a different structure.
Reconcile GST filing charges before the next return
TargoLegal can help verify due dates, portal liabilities, waivers, annual-return exposure and interest separately.
Request GST late-fee reviewFrequently asked questions
Does a NIL return attract late fee?
Yes, when filed late, unless a valid waiver or relief applies.
Is the fee charged under CGST and SGST?
Yes. The combined result ordinarily includes both corresponding components.
Does this calculator include interest?
No. It calculates filing late fee only.
How are delay days counted?
Generally from the day after the applicable due date through the filing date.
Can the maximum fee change?
Yes. Return-specific notifications and turnover-based rules can alter the cap.
Can a portal outage remove late fee automatically?
No. Relief depends on an official extension, waiver or legally recognised remedy.
Should GSTR-9 use the GSTR-3B preset?
No. Use custom mode and verify the annual-return rate and turnover cap.
Is the calculator result final?
No. The GST Portal and applicable law determine the payable amount.
Research sources
- India Code — Central Goods and Services Tax Act, 2017, including section 47.
- GST Portal — GSTR-3B filing and late-fee computation guidance.
- CBIC Notification 19/2021-Central Tax — rationalised GSTR-3B late fee.
- CBIC Notification 20/2021-Central Tax — rationalised GSTR-1 late fee.
- GST Portal — GSTR-9 FAQs and late-fee computation.
- CBIC Circular 246/03/2025-GST — GSTR-9 and GSTR-9C late-fee clarification.
- CBIC — Central Tax notifications.
