What is the late fee for late GST filing?

₹50 per day (₹25 CGST + ₹25 SGST) for regular returns. For nil returns, the late fee is ₹20 per day. Courts have sometimes capped the total late fee at the tax amount, but the law does not prescribe a maximum.

How is interest calculated on late GST payment?

Interest is charged at 18% per annum on the net GST liability from the day after the due date to the date of actual payment. It is calculated on the outstanding tax amount, not on the late fee.

What is the due date for GSTR-3B?

The 20th of every month for monthly filers. For the QRMP (Quarterly Return Monthly Payment) scheme, the quarterly GSTR-3B is due on the 24th of the month following the quarter end, but monthly tax payment via challan is required by the 20th of each month.

Is the late fee different for a nil GST return?

Yes. For a regular return the late fee is ₹50 per day (₹25 CGST plus ₹25 SGST), while a nil return attracts a reduced ₹20 per day (₹10 plus ₹10). A nil return has no tax due, so no interest is charged on top — only the daily late fee.

Is interest charged on the late fee itself?

No. The 18% per annum interest is charged only on the outstanding net tax liability, not on the late fee. The late fee accrues separately at a fixed amount per day, so the two penalties are calculated independently and then added together.

How does this calculator compute the GST interest?

It applies 18% per annum to your tax liability on a daily basis — liability times 18% times days-late divided by 365. For example ₹5,00,000 at 18% for 45 days works out to about ₹11,095, which it adds to the per-day late fee to give the total penalty.

Can the GST late fee ever exceed my tax amount?

The GST law does not prescribe a statutory maximum on late fees, so in principle the daily fee keeps accruing. In practice courts have sometimes capped it at the tax amount, but you should not rely on that — file as soon as possible to stop the fee from mounting.

Does filing GSTR-3B late still cost a fee if I have already paid the tax?

Yes. The late fee is tied to filing the return, not to paying the tax, so a late return attracts the per-day fee even if the tax was deposited on time. Interest, however, applies only to tax that was actually paid late.

GST Late Fee & Interest Calculator

Estimate the penalty for delayed GST filing — ₹50/day late fee plus 18% p.a. interest on the tax amount. Enter your liability and days late for the full breakdown.

GST liability for the period

₹

Total tax payable for the return period (before late fees and interest).

₹5 lakhs

Days late

Number of days after the due date you filed.

Was this a nil return?

Nil returns have a different late fee structure.

Total late fee + interest

₹8,897

₹50/day late fee + 18% p.a. interest on the tax amount.

Late fee₹1,500

Interest on tax amount₹7,397

Days of interest30

Total amount due₹5,08,897

₹50/day (₹25 CGST + ₹25 SGST) × 30 days. Max late fee equals the tax amount.

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 and days late to see your total penalty — late fee plus interest — with a full breakdown.

1
Enter GST liability. The total tax payable for the return period that you filed late.
2
Enter days late. Count the days from the due date to the actual date of filing (including both days).
3
Indicate if nil return. Nil returns have the same late fee structure but no interest component.
4
Read your penalty. See the late fee, interest accrued, and total amount due (original tax + penalty).

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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). There is no maximum cap on late fees under GST law, though courts have sometimes capped it at the tax amount.
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.

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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.

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Example — cost of filing 45 days late

A business with ₹5,00,000 GST liability files GSTR-3B 45 days late:

GST liability: ₹5,00,000
Days late: 45
Late fee: ₹50 × 45 = ₹2,250
Interest (18% p.a.): ₹5,00,000 × 18% × 45/365 = ₹11,095

Total penalty = ₹2,250 + ₹11,095 = ₹13,345. Plus the original ₹5,00,000 tax due = ₹5,13,345 total payable.

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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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