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GST

GST Late Fee & Interest Calculator

Work out the late fee and interest on a late GSTR-3B, GSTR-1 or GSTR-9, with the dates used, the caps and the CGST and SGST split.

Rules as at September 2026

Your results will appear here

Enter the due date and the filing date to see the late fee and interest.

Sources & calculation basis8
Section 47, Central Goods and Services Tax Act, 2017Parliament of India
One hundred rupees for every day... subject to a maximum amount of five thousand rupees; for section 44, a maximum of a quarter per cent. of his turnover in the State or Union territory.

The statutory fee, reduced by the notifications below. Each amount is charged under CGST and again under SGST, so totals are doubled.

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Notification No. 76/2018-Central Tax, dated 31-12-2018Central Board of Indirect Taxes and Customs (CBIC)
Twenty-five rupees for every day... where central tax payable is nil, ten rupees for every day.

GSTR-3B fee of ₹50 a day, or ₹20 a day for a nil return, across CGST and SGST.

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Notification No. 19/2021-Central Tax, dated 01-06-2021Central Board of Indirect Taxes and Customs (CBIC)
Nil - two hundred and fifty rupees; up to rupees 1.5 crores - one thousand rupees; up to rupees 5 crores - two thousand and five hundred rupees.

GSTR-3B caps of ₹500 (nil), ₹2,000 and ₹5,000. Above ₹5 crore section 47(1) caps it at ₹10,000.

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Notification No. 20/2021-Central Tax, dated 01-06-2021Central Board of Indirect Taxes and Customs (CBIC)
Nil outward supplies - two hundred and fifty rupees; the same turnover caps as GSTR-3B.

GSTR-1 uses the same daily fee and caps as GSTR-3B.

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Notification No. 07/2023-Central Tax, dated 31-03-2023Central Board of Indirect Taxes and Customs (CBIC)
Twenty-five rupees per day (fifty above five crore), subject to a maximum of 0.02 per cent. of turnover in the State.

GSTR-9 fee of ₹50 or ₹100 a day capped at 0.04% of State turnover. Above ₹20 crore section 47(2) applies: ₹200 a day capped at 0.5%.

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Section 50(1) and (2), Central Goods and Services Tax Act, 2017Parliament of India
Shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger.

Interest on a late GSTR-3B runs from the day after the due date and only on tax paid in cash. GSTR-1 and GSTR-9 carry no tax payment, so no interest.

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Notification No. 13/2017-Central Tax, dated 28-06-2017Central Board of Indirect Taxes and Customs (CBIC)
Sub-section (1) of section 50 - 18.

Interest is 18% a year, counted per day on a 365-day year.

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GSTN advisory dated 07-06-2025 on barring of returns after three yearsGoods and Services Tax Network (GSTN)
Returns shall not be allowed to be filed after the expiry of a period of three years from the due date.

The calculator warns when the filing date is past that limit.

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Assumptions & limitations

Figures follow sections 47 and 50 of the CGST Act and Notifications 76/2018, 19/2021, 20/2021 and 07/2023, as in force in September 2026. GSTR-9 is optional for aggregate turnover up to ₹2 crore. Returns cannot be filed more than three years after the due date. One-off waivers and amnesty schemes are not applied. Check the amount on the GST portal before paying.

GST late fee and interest rules

How the late fee and interest are calculated

Days late count from the day after the due date to the filing date. The late fee is charged per head: once under CGST and the same amount again under SGST or UTGST.

Late fee per head = lower of (daily fee × days late) and cap
Total late fee = CGST + SGST/UTGST

Daily fee and cap per head come from the table below. The late fee cannot be more than the cap.

Interest = tax paid in cash × 18% × days ÷ 365

Only for GSTR-3B. Tax paid in cash is tax paid from the electronic cash ledger. Days run from the day after the due date to the date the tax is paid.
Late fee rates and caps, CGST and SGST together
ReturnFiled as or aggregate turnoverPer dayMaximum
GSTR-3B, GSTR-1Nil return₹ 20₹ 500
GSTR-3B, GSTR-1Up to ₹1.5 crore, previous year₹ 50₹ 2,000
GSTR-3B, GSTR-1₹1.5 crore to ₹5 crore, previous year₹ 50₹ 5,000
GSTR-3B, GSTR-1Above ₹5 crore, previous year₹ 50₹ 10,000
GSTR-9Up to ₹5 crore, that year₹ 500.04% of turnover in the State
GSTR-9₹5 crore to ₹20 crore, that year₹ 1000.04% of turnover in the State
GSTR-9Above ₹20 crore, that year₹ 2000.5% of turnover in the State

Worked example

A regular GSTR-3B for April 2026 was due on 20 May 2026 and filed on 19 Jun 2026. Aggregate turnover in the previous year was up to ₹1.5 crore. Tax of ₹ 1,00,000 was paid in cash.

  1. Days late: 30 days, from the day after the due date to the filing date.
  2. Late fee per head: ₹ 25 × 30 = ₹ 750. This is below the ₹ 1,000 cap.
  3. Total late fee: ₹ 750 CGST + ₹ 750 SGST = ₹ 1,500.
  4. Interest: ₹ 1,00,000 × 18% × 30 ÷ 365 = ₹ 1,479.45, rounded to ₹ 1,479.
  5. Total: ₹ 1,500 + ₹ 1,479 = ₹ 2,979.

When the cap applies. A nil GSTR-3B due on 20 Jan 2026 and filed on 20 Apr 2026 is 90 days late. ₹ 10 × 90 = ₹ 900 per head, which is more than the ₹ 250 cap for a nil return. The late fee is ₹ 500 in total, with no interest.

Edge cases

  • Nil return. A nil GSTR-3B (no tax payable) or a nil GSTR-1 (no outward supplies) costs ₹20 a day, up to ₹500 in total. A nil GSTR-3B carries no interest.
  • Caps. A regular GSTR-3B or GSTR-1 stops at ₹2,000 for aggregate turnover up to ₹1.5 crore in the previous year, and ₹5,000 up to ₹5 crore. Above ₹5 crore, section 47(1) caps it at ₹10,000.
  • Filing on the due date. Nothing is payable for a return filed on the due date. Counting starts the next day.
  • GSTR-9 turnover. The daily fee depends on aggregate turnover for the year of the return, across all registrations under the same PAN. The cap is a share of turnover in the State of the registration, entered in Turnover in This State.
  • Interest only on cash paid. For a late GSTR-3B, interest is charged on tax paid from the electronic cash ledger, not on tax paid from input tax credit. If the return is filed after proceedings under section 73, 74 or 74A have started, interest is on the full tax. This calculator does not cover that case.
  • Three-year limit. The GST portal does not accept a return more than three years after its due date, from the July 2025 tax period. The calculator warns when the filing date is past that limit.

Supported period and assumptions

Rules as in force in September 2026. GSTR-3B and GSTR-1 are supported for tax periods from June 2021, with due dates from 1 July 2021. GSTR-9 is supported from FY 2022-23.

  • The tax is taken as paid on the filing date.
  • Interest uses a 365-day year, including in leap years.
  • Late fee and interest are rounded to the nearest rupee.
  • One-off waivers, amnesty schemes and due date extensions are not applied. Enter the extended due date if there was one.
  • GSTR-4, GSTR-9C, CMP-08 and interest on wrongly availed input tax credit under section 50(3) are not covered.

References

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