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GST Late Fee & Interest Calculator

Calculate GST late fee and interest for GSTR-1, GSTR-3B, GSTR-4 & GSTR-9 with CGST/SGST split

tuneFiling Details
GSTR Type
Tax Amount (₹)
₹
Unpaid / delayed tax liability (0 for nil return)
Annual Turnover (₹)
₹
Required for GSTR-9 max late fee cap
Due Date
Last date to file without penalty
Actual Filing Date

functions Late Fee Rules

GSTR-3B: ₹50/day (₹20/day NIL), capped ₹10,000

GSTR-1: ₹50/day (₹20/day NIL), capped ₹10,000

GSTR-9: ₹200/day, capped 0.25% of turnover

Interest on unpaid tax: 18% p.a. (GSTR-3B only)

Total Late Fee
₹—
Enter due date and filing date
Total Penalty + Interest
₹—
Late fee + 18% interest
Days Delayed
—
From due date
Interest (18% p.a.)
₹—
On unpaid tax
CGST Late Fee
₹—
Central component
SGST Late Fee
₹—
State component
Select GSTR type and enter dates to calculate penalty.
Original Tax Amount
₹—
Unpaid liability
Total Payable
₹—
Tax + penalty + interest

GST Late Fee & Interest Rules

GST late fees apply when returns are filed after the due date. The fee is charged per day of delay, up to a specified cap per return type. For GSTR-3B, interest at 18% p.a. also applies on unpaid tax from the due date to the actual payment date.

NIL returns (no tax, no transactions) attract lower late fees — ₹20/day capped at ₹500. Regular returns attract ₹50/day for most return types. GSTR-9 (annual return) has a higher ₹200/day fee but capped at 0.25% of annual turnover.

lightbulb Example Calculation
Scenario: GSTR-3B due 20 Aug, filed 15 Sep (26 days late), ₹50,000 tax unpaid
1Late fee = ₹50/day × 26 = ₹1,300 (CGST ₹650 + SGST ₹650)
2Interest = ₹50,000 × 18% / 365 × 26 = ₹643
3Total payable = ₹50,000 + ₹1,300 + ₹643 = ₹51,943
✓ Total penalty = ₹1,943 (late fee ₹1,300 + interest ₹643)
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Frequently Asked Questions

GST late fees and interest explained

What is the late fee for GSTR-3B?
GSTR-3B late fee is ₹50/day (₹25 CGST + ₹25 SGST) for returns with tax liability, capped at ₹10,000 total (₹5,000 CGST + ₹5,000 SGST). For nil returns, it's ₹20/day capped at ₹500. Plus 18% p.a. interest applies on unpaid tax from the original due date.
Is there interest on GSTR-1 late filing?
No. GSTR-1 is a declaration return, not a payment return — so no interest is charged for late filing of GSTR-1. Only late fee applies: ₹50/day capped at ₹10,000 for regular returns, ₹20/day capped at ₹500 for nil returns.
What is the GSTR-9 late fee cap?
GSTR-9 (annual return) attracts ₹200/day (₹100 CGST + ₹100 SGST), but is capped at 0.25% of annual turnover. For a turnover of ₹50 lakh, the maximum fee is ₹12,500. GSTR-9 is mandatory for businesses with turnover above ₹2 crore.

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