GST Late Fee Calculator
GSTR-1 · GSTR-3B · GSTR-9 · GSTR-4
+ Interest on Delayed Tax Payment

For GSTR-3B (monthly summary return), the late fee under Section 47 of the CGST Act is: ₹50 per day (₹25 CGST + ₹25 SGST) for returns with any tax liability. ₹20 per day (₹10 CGST + ₹10 SGST) for NIL returns (zero tax for the period). Maximum cap: ₹10,000 total (₹5,000 CGST + ₹5,000 SGST) for normal returns; ₹500 total (₹250 CGST + ₹250 SGST) for NIL returns. Late fee must be paid in cash — ITC cannot be used. Filing is blocked on the portal until the late fee is paid.

Yes — this surprises many taxpayers. Even if you have zero sales, zero purchases, and zero tax liability, you must file a NIL return by the due date. Filing NIL GSTR-3B late attracts ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500 total. Similarly, NIL GSTR-1 attracts ₹20/day capped at ₹500. A business that stops operations and stops filing accumulates these fees each month. The portal will not allow re-filing until all past due late fees are paid in cash. File NIL returns every month without exception.

No. GST late fee (Section 47) and interest on delayed tax payment (Section 50) cannot be paid using Input Tax Credit from your electronic credit ledger. Both must be paid in cash from the electronic cash ledger. To deposit cash: go to GST portal → Create Challan → select CGST or SGST → choose "Fee and Penalty" head → pay via net banking, UPI, NEFT/RTGS, or debit card. CGST late fee must be paid from CGST cash ledger and SGST late fee from SGST cash ledger separately.

For GSTR-9 (annual return), the late fee from FY 2022-23 onwards (Notification 07/2023) is tiered: ₹50/day for AATO ≤₹5Cr (capped at 0.04% of state turnover per Act); ₹100/day for AATO ₹5–20Cr (capped at 0.04%); ₹200/day for AATO >₹20Cr (capped at 0.5%). The caps are per Act — CGST + SGST separately. GSTR-9 is optional for AATO ≤₹2Cr (no late fee). For businesses above ₹5Cr that also need to file GSTR-9C, late fee continues until BOTH GSTR-9 and GSTR-9C are filed. Due date: December 31.

Under Section 50 of the CGST Act, interest at 18% per annum is charged on the outstanding net cash tax liability from the day after the due date to the actual payment date. Formula: Interest = Outstanding Tax × 18% × Days ÷ 365. This is on the net cash liability (not the ITC portion). If excess ITC was claimed or output tax suppressed, interest is 24% per annum. Interest and late fee can both apply simultaneously if both the return filing and tax payment are delayed. Interest cannot be paid using ITC.

No. From July 2025 tax period onwards, the GST portal permanently blocks filing of GSTR-3B returns more than 3 years after the original due date. After this period, you permanently lose the right to file that specific return through the portal. However, tax outstanding may still be demanded by the department through assessment. This makes it extremely urgent to file all pending returns as soon as possible. Returns for periods before July 2025 may also face increasing restrictions. TAXAJ CA team clears all pending returns in 48 hours — contact us immediately.

GSTR-10 (final return filed after GST registration is cancelled) has the most severe late fee structure — ₹200 per day (₹100 CGST + ₹100 SGST) with NO maximum cap. A delay of just 1 year = ₹73,000 in late fees. GSTR-10 must be filed within 3 months of receiving the cancellation order. If you've applied for cancellation, continue filing regular returns until the order is issued, then file GSTR-10 immediately. The 3-year portal blocking also applies to GSTR-10.