This free GST late fee calculator works out the late fee and interest for a delayed GSTR-1 or GSTR-3B, using the per-day rates and the maximum caps by turnover.
GST late fee rules for GSTR-1 and GSTR-3B
If a GSTR-1 or GSTR-3B is filed after the due date, a late fee is charged for every day of delay. For a return with tax liability or outward supplies the fee is ₹50 a day (₹25 CGST + ₹25 SGST); for a nil return it is ₹20 a day (₹10 CGST + ₹10 SGST). The fee for each return is limited to a maximum: ₹500 for a nil return, and for other returns ₹2,000 if the turnover in the preceding financial year was up to ₹1.5 crore, ₹5,000 if it was above ₹1.5 crore and up to ₹5 crore, and ₹10,000 if it was above ₹5 crore.
Interest on late payment of GST
Interest under section 50 of the CGST Act is charged at 18% a year on tax paid after the due date, from the day after the due date until the date of payment. For GSTR-3B the interest is computed on the tax actually paid late through the electronic cash ledger, as provided in Rule 88B. This calculator uses a simple 18% × days ÷ 365 computation on the amount you enter; interest at the higher 24% rate applies to wrongly availed and utilised input tax credit and is not covered here.
Worked example
A GSTR-3B for a taxpayer with turnover of ₹3 crore, due on the 20th, is filed 15 days late and ₹1,00,000 of tax is paid late in cash. Late fee: 15 × ₹50 = ₹750, below the ₹5,000 cap. Interest: ₹1,00,000 × 18% × 15 ÷ 365 = ₹739.73. Total: ₹1,489.73.
Important points
- Count the days from the day after the due date up to and including the day of filing.
- Late fee is payable even when the return is nil, but at the lower rate and cap.
- The government has from time to time waived or reduced late fees by notification for specified periods. Check the GST portal for any waiver that applies to your return period.
- Late fee for the annual return (GSTR-9) and for other returns follows different rules and is not computed here.
Frequently asked questions
Is late fee charged on the due date itself?
No. The late fee starts from the day after the due date.
Does GSTR-1 attract interest?
No. Interest applies to tax paid late, which is reported and paid through GSTR-3B. GSTR-1 attracts only the late fee.
Where can I check the latest position?
On the GST portal and the notifications on taxinformation.cbic.gov.in. See also our GST calculator.
Disclaimer: This tool gives estimates for general information, based on the rules stated on this page as on 3 November 2026. It is not professional advice. Verify against the official notification or portal before filing or paying.
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