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GST Late Fee Calculator

Calculate exact late fees for delayed GSTR-1 and GSTR-3B returns. Updated for 2026 with latest amnesty schemes and Section 47 rules. Get accurate penalty calculations in seconds.

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Calculate Late Fee

Note: Late fee is ₹50 per day (₹20 CGST + ₹20 SGST + ₹10 if nil return) with a maximum cap of ₹5,000.
Select which GST return was filed late
Enter your total annual turnover
Or use dates to auto-calculate days late (days will be filled automatically)
Number of days delayed from due date
Whether there was any tax payable

Understanding GST Late Fees: Complete Guide

GST late fees are penalties imposed under Section 47 of the CGST Act, 2017 when taxpayers fail to file their GST returns by the due date. Understanding these penalties is crucial for every GST-registered business to avoid unnecessary financial burden and maintain compliance.

What is GST Late Fee?

GST late fee is a penalty charged for delayed filing of GST returns such as GSTR-1, GSTR-3B, GSTR-4, and other applicable returns. The late fee is calculated on a per-day basis from the day after the due date until the return is filed.

Legal Basis: Section 47 of the CGST Act, 2017 provides for late fees of ₹100 per day (₹50 CGST + ₹50 SGST) for delayed filing of returns. However, for nil returns, the late fee is reduced to ₹20 per day (₹10 CGST + ₹10 SGST).

Current GST Late Fee Structure

Return Type Nil Return Non-Nil Return Maximum Cap
GSTR-3B ₹20/day (₹10 CGST + ₹10 SGST) ₹50/day (₹25 CGST + ₹25 SGST) ₹5,000
GSTR-1 ₹20/day (₹10 CGST + ₹10 SGST) ₹50/day (₹25 CGST + ₹25 SGST) ₹5,000
GSTR-4 (Composition) ₹50/day (₹25 CGST + ₹25 SGST) ₹50/day (₹25 CGST + ₹25 SGST) ₹2,000
GSTR-9 (Annual) Nil ₹200/day (₹100 CGST + ₹100 SGST) 0.25% of turnover

How to Calculate GST Late Fee?

The calculation of GST late fee depends on three key factors:

  1. Type of Return: Whether it's GSTR-1, GSTR-3B, or another return type
  2. Nature of Return: Nil return or non-nil return (with tax liability)
  3. Days of Delay: Number of days from the due date to the actual filing date

Calculation Formula:

• For Non-Nil Returns: Late Fee = Number of Days Late × ₹50 (capped at ₹5,000)

• For Nil Returns: Late Fee = Number of Days Late × ₹20 (capped at ₹5,000)

Real-World Example Calculations

Example 1: Non-Nil GSTR-3B Return (15 Days Late)

Example 2: Nil GSTR-1 Return (30 Days Late)

Example 3: Non-Nil GSTR-3B Return (120 Days Late)

GST Amnesty Schemes & Relief

The government periodically announces amnesty schemes to provide relief on late fees. Stay updated with the latest notifications:

How to Pay GST Late Fee?

  1. Log in to the GST Portal (www.gst.gov.in)
  2. Go to Services → Returns → Returns Dashboard
  3. Select the return you want to file
  4. The system will automatically calculate the late fee
  5. Pay the late fee through the electronic cash ledger
  6. Complete and submit your return

Important Note: Late fee must be paid in cash only. It cannot be adjusted against ITC (Input Tax Credit) available in your electronic credit ledger.

Consequences of Not Paying Late Fees

Tips to Avoid Late Fees

  1. Set Calendar Reminders: Mark due dates on your calendar with advance alerts
  2. Maintain Proper Records: Keep all invoices and documents organized throughout the month
  3. Use Accounting Software: Automate GST return preparation and filing
  4. Regular Reconciliation: Match your records with GSTR-2A/2B regularly
  5. Professional Help: Engage a qualified CA or tax consultant for compliance
  6. Early Filing: Don't wait until the last day; file returns at least 2-3 days before due date
  7. Enable SMS Alerts: Get notifications from GST portal for upcoming due dates

Common Mistakes to Avoid

Frequently Asked Questions (FAQs)

For a non-nil GSTR-3B return filed 10 days late, the late fee would be ₹500 (10 days × ₹50 per day). This includes ₹250 as CGST and ₹250 as SGST. For a nil return, it would be ₹200 (10 days × ₹20 per day).
Yes, for GSTR-1 and GSTR-3B returns, the maximum late fee is capped at ₹5,000 (₹2,500 CGST + ₹2,500 SGST). For GSTR-4 (composition dealers), the maximum is ₹2,000. Even if your delay exceeds 100 days, you won't pay more than the capped amount.
No, GST late fees cannot be paid using Input Tax Credit. Late fees must be paid in cash through your electronic cash ledger only. This is because late fees are penalties, not taxes, and ITC can only be used for tax payments.
If you don't pay the late fee, you cannot file your GST return. The GST portal will not accept your return submission without late fee payment. This delay can lead to additional complications such as ITC blockage for your buyers, interest charges under Section 50, and potential registration cancellation for persistent non-compliance.
Yes, there is a significant difference. For non-nil returns (returns with tax liability), the late fee is ₹50 per day (₹25 CGST + ₹25 SGST). For nil returns (no tax liability), the late fee is reduced to ₹20 per day (₹10 CGST + ₹10 SGST). Both are subject to the maximum cap of ₹5,000.
Yes, the government periodically announces amnesty schemes that provide relief or complete waiver on late fees. These schemes are usually announced through official notifications. It's recommended to regularly check the GST portal and consult with your tax advisor for the latest amnesty schemes applicable to your situation.
For a non-nil GSTR-1 return delayed by 60 days, the calculation would be: 60 days × ₹50 per day = ₹3,000 (₹1,500 CGST + ₹1,500 SGST). For a nil GSTR-1 return, it would be: 60 days × ₹20 per day = ₹1,200 (₹600 CGST + ₹600 SGST).
No, according to Section 37 of the Income Tax Act, any sum paid as penalty or fine for violation of law is not allowed as a deduction while computing business income. Therefore, GST late fees cannot be claimed as a business expense for income tax purposes.
For monthly filers, GSTR-3B is due on the 20th of the following month. For quarterly filers under QRMP scheme, it's due on the 22nd or 24th of the month following the quarter, depending on the state. Any filing after these dates attracts late fees calculated from the day after the due date.
Yes, in addition to late fees under Section 47, interest may be charged under Section 50 of the CGST Act if there is a tax payment delay. Interest is calculated at 18% per annum on the outstanding tax amount from the due date until the date of payment. However, no interest is charged if there is no tax liability (nil return).

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