GST Late Fee & Interest Calculator
Estimate the late fee and 18% p.a. interest on a delayed GSTR-1 or GSTR-3B. Free, runs in your browser.
How GST late fee & interest work
If you file GSTR-1 or GSTR-3B after the due date, a late fee accrues per day of delay — ₹50/day (₹25 CGST + ₹25 SGST) for a return with tax, or ₹20/day for a NIL return — subject to a per-return cap based on your annual turnover. Separately, interest at 18% per annum applies to any tax paid late, from the day after the due date until the date of payment.
This calculator estimates both. The exact cap and any active amnesty/waiver depend on the current CBIC notification, so treat the figure as indicative.
GST late fee — FAQ
How much is the GST late fee per day?
₹50 per day for a return with tax liability (₹25 CGST + ₹25 SGST) and ₹20 per day for a NIL return (₹10 + ₹10), subject to a maximum cap per return.
What is the maximum GST late fee?
For NIL returns the cap is ₹500. For others it depends on annual turnover: ₹2,000 up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore, and ₹10,000 above ₹5 crore.
How is GST interest calculated?
Interest is 18% per annum on the tax paid late: tax × 18% × days delayed ÷ 365.
Are these figures official?
They follow the standard rules, but CBIC revises caps and runs amnesty schemes from time to time. Always confirm against the latest notification before paying.
