Missed a deadline
See what you owe before you file a late return.
GST late fee and interest calculator
Enter the due date and the date you filed. The calculator applies the per-day late fee, the cap for your turnover and 18% a year interest on tax paid late.
These are the rule values we built in. Late fee waivers and new notifications change them, so check the amount shown on the GST portal before you pay.
Rules this calculator uses
- Late fee per day
- ₹50.00 (CGST + SGST)
- Late fee per day, nil return
- ₹20.00
- Cap, nil return
- ₹500.00
- Cap, turnover up to ₹1.5 crore
- ₹2,000.00
- Cap, turnover ₹1.5 crore to ₹5 crore
- ₹5,000.00
- Cap, turnover above ₹5 crore
- ₹10,000.00
- Interest on tax paid late
- 18% a year, per day (365-day year)
- Source
- Section 47 and section 50(1) of the CGST Act, with Notifications 19/2021 and 20/2021 - Central Tax (late fee caps from the June 2021 tax period).
Where it helps
Accountants
Explain a client's late fee and interest clearly.
Planning
See how fast the fee builds, so you file sooner.
Good to know
Nothing is stored
What you type is used to build this one page and isn't saved.
Rules change
Check the GST portal for waivers or new caps.
File as soon as you can
The fee builds every day until the cap.
Check with your CA
GST rules change; confirm before filing or relying on a figure.
Questions people ask
How do you calculate the GST late fee and interest for a late return?
Choose GSTR-3B or GSTR-1, say whether it's a nil return, pick last year's turnover band, and enter the due date and the date you filed. The calculator applies ₹50 a day (₹20 for a nil return), caps it for your turnover, and adds 18% a year interest on any tax paid late in cash. It shows the CGST and SGST split.
- ₹50/day Late fee. ₹25 CGST + ₹25 SGST.
- ₹20/day Nil return. Capped at ₹500.
- 18% Interest a year. On tax paid late in cash.
- Cash only Payment. Not from ITC.
What is the late fee for GSTR-3B?
₹50 a day, split as ₹25 CGST and ₹25 SGST, or ₹20 a day for a nil return, up to a cap per return that depends on last year's turnover. The calculator lists the exact values it uses, so you can check them against the current rules on the GST portal before you pay.
What are the late fee caps?
The calculator uses ₹500 for a nil return, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5 crore to ₹5 crore and ₹10,000 above ₹5 crore, per return, split equally between CGST and SGST. The government can change these caps or announce waivers, so check before filing.
Is there a late fee on IGST?
The late fee is charged under the CGST Act and the state GST Act, so it shows as CGST and SGST even when your tax is IGST. There's no separate IGST late fee. Pay both halves in cash through the electronic cash ledger when you file the late return.
How is GST interest worked out?
At 18% a year on the tax you pay in cash after the due date, for each day from the day after the due date to the day you pay. Tax paid from input tax credit doesn't attract this interest. Enter the tax paid late and the date paid to include interest in the total.
Can I pay the late fee from input tax credit?
No. The late fee and interest have to be paid in cash through the electronic cash ledger. Deposit the amount using a challan on the GST portal before filing. Plan for this cash outflow, because it can't be set off against the credit you hold.
What are the GSTR-3B and GSTR-1 due dates?
For monthly filers, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the next month. Quarterly filers under the QRMP scheme have different dates, which can also vary by state. The government sometimes extends deadlines, so check the portal for the period you're filing.
What is a nil return?
A nil return is one with no sales, no purchases claimed and no tax to pay for the period. It still has to be filed on time. The late fee for a nil return is lower, ₹20 a day, capped at ₹500. Many businesses file nil returns by SMS or on the portal in minutes.
Does the late fee apply to GSTR-1 as well?
Yes. A late GSTR-1 attracts a late fee on the same daily basis and caps, which the calculator applies when you choose GSTR-1. GSTR-1 usually has no tax payment of its own, so interest applies to GSTR-3B tax paid late, not to the GSTR-1 filing.
Which turnover band should I choose?
Choose the band for your aggregate turnover in the previous financial year, across all registrations under the same PAN. If you're unsure, check last year's returns or ask your accountant. The band changes only the cap, not the daily rate. A higher band means a higher cap.
How are days late counted?
From the day after the due date up to the date you file. Filing on the due date itself has no late fee. If the government extends a deadline, use the extended date as the due date. The calculator shows the number of days it counted.
Is the late fee waived sometimes?
Yes. The government has announced waivers and amnesty schemes for certain periods and returns in the past. Check for any current notification on the GST portal or with your CA before paying. The calculator shows the standard rules, not one-off waivers. Waivers usually have their own deadlines.
What happens if I keep missing returns?
Besides late fees and interest, repeated non-filing can block e-way bills, stop your customers from claiming credit on your invoices, and eventually lead to cancellation of registration. File the pending returns in order as soon as you can. Your CA can help you catch up in the right order.
Can a business avoid late fees?
Set reminders a few days before each due date, keep sales and purchase records up to date, and file nil returns on time even in quiet months. Many small businesses ask their accountant for a monthly checklist. Billing software with GST reports speeds up filing.
Is anything I enter stored?
No. The figures are used to work out this one result and aren't saved. There's no sign-up or account. You can try different dates and amounts as often as you like to see how the fee and interest change before you file the return. No account is needed.
Is the GST late fee calculator free?
Yes. It's free with no sign-up and no limit. It's one of the free business tools from Marketiism, with the GST calculator and the invoice generator. Marketiism, our paid software, prepares GST reports from your invoices to make filing quicker. Use it as often as you need.
Want this inside your own account?
Marketiism keeps your invoice numbers, GST reports, UPI payment links and WhatsApp reminders in one place. Leave your details and we'll call to set it up for your business, or start the trial yourself.
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