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Learn moreGST Late Fee & Interest Calculator
Work out the cost of a late GST return: 18% p.a. interest on the tax, plus the ₹50/day late fee (₹20 for nil), capped by your turnover.
Estimates only — not financial, tax or legal advice. Figures vary by state, capital and individual circumstances.
How to use this calculator
Enter the tax amount, days late and your turnover band to see the late fee (with its cap) plus interest.
- 1Enter the tax paid late, net of input tax credit. The part of this period's tax you pay in cash after the due date. Tax set off against input tax credit attracts no interest.
- 2Enter days late. Count the days from the due date to the actual date of filing (including both days).
- 3Pick the return type or turnover. A nil return is ₹20/day; others ₹50/day. Either way the fee stops at a cap set by your last year's turnover.
- 4Read your penalty. See the late fee, interest accrued, and total amount due (original tax + penalty).
GST late filing penalties in India
Filing GST returns late triggers two types of penalties: a fixed late fee per day and interest on the tax amount. Both accrue from the day after the due date until the date of actual filing.
- Late fee
- ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns. For nil returns, the late fee is ₹20 per day (₹10 + ₹10). Since June 2021 the GSTR-3B late fee is capped per return: ₹500 for a nil return, ₹2,000 if last year's turnover was up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore, and ₹10,000 above ₹5 crore.
- Interest
- 18% per annum on the net GST liability (output tax minus input credit). Calculated from the day after the due date to the date of filing. If you have no tax liability (nil return), no interest is charged.
GST return due dates
The due dates for key GST returns are:
- GSTR-1 (outward supplies): 11th of the following month for monthly filers; for the QRMP scheme, it varies.
- GSTR-3B (summary return): 20th of the following month for monthly filers.
- GSTR-4 (composition): 18th of the month following the quarter.
- GSTR-9 (annual return): 31st December of the following financial year.
Missing the GSTR-3B deadline is the most common GST compliance failure. A single late filing can cost ₹1,500 in late fees (30 days × ₹50) plus interest at 18% p.a. on outstanding tax.
Example: cost of filing 45 days late
A business with ₹1 crore turnover and ₹5,00,000 GST due files GSTR-3B 45 days late:
- Tax paid late in cash (after input tax credit)
- ₹5,00,000
- Days late
- 45
- Late fee
- ₹50 × 45 = ₹2,250, capped at ₹2,000
- Interest (18% p.a.)
- ₹5,00,000 × 18% × 45/365 = ₹11,096
Total penalty = ₹2,000 + ₹11,096 = ₹13,096. Plus the original ₹5,00,000 tax due = ₹5,13,096 total payable.
How to avoid late filing penalties
- Set calendar reminders for the 20th of every month (GSTR-3B due date).
- Reconcile purchase and sales invoices before the due date — don't wait until the last day.
- Use the QRMP (Quarterly Return Monthly Payment) scheme if your turnover is ≤ ₹5 Cr — file quarterly but pay monthly via challan.
- File nil returns on time even if there's no business activity — late fees still apply to nil returns.
- Consider a compliance automation tool or CA to manage return preparation.
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