A GST late fee calculator built on the CBIC notifications
This GST late fee calculator works out the late fee for a delayed GSTR-3B, GSTR-1, GSTR-4 or GSTR-9 from the due date and the date you file. It applies the per-day rates and the maximum caps that the CBIC notifications set — including the lower fee for a nil return, the caps by turnover for monthly and quarterly filers and the composition-scheme cap for GSTR-4 — and adds 18% interest on any tax paid late.
Every figure is shown as CGST plus an equal SGST (or UTGST) amount, the way the GST portal charges it. The rules were checked on 24 October 2026. It is an estimate to plan your payment, not tax advice; the portal’s own computation is final.
How to use the GST Late Fee Calculator (GSTR-3B, GSTR-1, GSTR-4, GSTR-9)
- Choose the return: GSTR-3B, GSTR-1, GSTR-4 or GSTR-9.
- Pick your turnover band (previous year for GSTR-3B and GSTR-1, that year for GSTR-9) and tick nil return if no tax was payable.
- Enter the due date and the date you filed or will file.
- For interest, enter the tax you paid late in cash.
- Read the total, the CGST and SGST split, the cap and the day on which it is reached.
GST Late Fee Calculator (GSTR-3B, GSTR-1, GSTR-4, GSTR-9) features
Four returns
GSTR-3B, GSTR-1/IFF, GSTR-4 and GSTR-9 with their own day rates and caps.
Nil and turnover caps
₹500 for a nil return; ₹2,000, ₹5,000 or ₹10,000 by turnover; 0.04% or 0.5% of turnover for GSTR-9.
Quarterly filers
QRMP returns use the same per-return caps — enter the quarter’s due date.
Interest too
Section 50 interest at 18% a year on tax paid late in cash, for the same days.
Clear working
A table with the daily rate, days, cap and total, ready to copy.
GST late fee rates and caps
The caps for GSTR-3B and GSTR-1 apply to tax periods from June 2021, for GSTR-4 from FY 2021-22 and for GSTR-9 from FY 2022-23. Earlier periods had other limits and several amnesty windows.
| Return | Per day (CGST + SGST) | Maximum (total) |
|---|---|---|
| GSTR-3B / GSTR-1 — nil | ₹20 | ₹500 |
| GSTR-3B / GSTR-1 — turnover up to ₹1.5 crore | ₹50 | ₹2,000 |
| GSTR-3B / GSTR-1 — ₹1.5 crore to ₹5 crore | ₹50 | ₹5,000 |
| GSTR-3B / GSTR-1 — above ₹5 crore | ₹50 | ₹10,000 |
| GSTR-4 (composition) — nil / others | ₹20 / ₹50 | ₹500 / ₹2,000 |
| GSTR-9 — turnover up to ₹5 crore | ₹50 | 0.04% of State turnover |
| GSTR-9 — ₹5 crore to ₹20 crore | ₹100 | 0.04% of State turnover |
| GSTR-9 — above ₹20 crore | ₹200 | 0.5% of State turnover |
Worked example
A trader with turnover under ₹1.5 crore files the July 2026 GSTR-3B, due on 20 August, on 4 September: 15 days late. Late fee = ₹25 × 15 = ₹375 CGST and ₹375 SGST, ₹750 in all. Tax of ₹50,000 paid late adds interest of ₹50,000 × 18% × 15/365 = ₹369.86. Had it been a nil return, the fee would be ₹10 + ₹10 a day, stopping at ₹500 on day 25.
For the tax itself use the GST calculator; check a supplier’s number with the GSTIN validator.
Common mistakes
- Using this year’s turnover for GSTR-3B or GSTR-1 — the band is set by aggregate turnover in the preceding financial year.
- Forgetting the SGST half: the portal shows CGST and SGST late fees separately, so the total is double the CGST figure.
- Ticking nil when any tax was payable — a single taxable invoice makes the return non-nil.
- Ignoring a deadline extension: if the due date was extended by notification, enter the extended date.
GST Late Fee Calculator (GSTR-3B, GSTR-1, GSTR-4, GSTR-9) FAQ
How does the GST late fee calculator count days?
From the day after the due date up to and including the filing date. A return due on 20 August and filed on 4 September is 15 days late.
What is the GST late fee for a nil return?
₹20 a day (₹10 CGST + ₹10 SGST), capped at ₹500 per return for GSTR-3B, GSTR-1 and GSTR-4.
Is the late fee for quarterly returns different?
No. Under QRMP the same daily rate and caps apply to each quarterly return; the due date is just later.
What is the late fee for the composition scheme?
For GSTR-4 it is ₹50 a day (₹20 if no tax is payable), capped at ₹2,000 (₹500 for nil) for FY 2021-22 onwards.
Can I pay the late fee from input tax credit?
No. Late fee and interest are paid in cash through the electronic cash ledger.
Can I still file a return that is years late?
Only within three years of its due date. The Finance Act, 2023 added a three-year limit for GSTR-1, GSTR-3B and GSTR-9 (CGST Act s.37(5), 39(11) and 44(2)); after that the portal blocks the return.