GST Compliance Tools
GST लेट फ़ीस कैलकुलेटर
GST रिटर्न देर से भरने पर हर दिन के हिसाब से लेट फ़ीस लगती है, और बकाया टैक्स पर अलग से ब्याज लगता है। हमारे कैलकुलेटर से अंदाज़ा लगाएँ और फ़ाइलिंग में मदद के लिए हमारी टीम से बात करें।
- Calculator
- Free
- Return types
- All
- Returns
- Nil + Non-Nil
- Free to Use
- All Return Types Covered
- Updated for Latest Notices
Need Help Filing on Time?
Our CA team can manage your GST returns so you never pay a late fee again.
मुख्य तथ्य
ज़रूरी तथ्य, एक ही जगह
जो जानकारी आम तौर पर पाँच अलग-अलग पेजों से जोड़नी पड़ती है, वह सब एक ही जगह।
- Nil Return Late Fee
- Rs. 10/day
- CGST, plus Rs. 10 SGST (Rs. 20 total); GSTR-3B: Notf. 76/2018-CT; GSTR-1: Notf. 4/2018-CT
- Non-Nil Return Late Fee
- Rs. 25/day
- CGST, plus Rs. 25 SGST (Rs. 50 total); GSTR-3B: Notf. 76/2018-CT; GSTR-1: Notf. 4/2018-CT
- Maximum Late Fee (CGST)
- Rs. 250 - 5,000
- Per GSTR-1/GSTR-3B by turnover (Notf. 19/2021 & 20/2021-CT; s.47)
- Interest on Late Payment
- 18% per annum
- On unpaid tax from due date
- Due Date - Monthly GSTR-3B
- 20th of next month
- Monthly GSTR-1: 11th of next month
- Due Date - Annual Return
- 31st December
- GSTR-9 / GSTR-9C
GST Late Fees - Complete Breakdown
Under Section 47 of the CGST Act and the corresponding SGST Act, every registered taxpayer who files a GST return after the due date is liable to pay a late fee. The fee is per day of delay until the return is filed. Section 47 itself sets Rs. 100 per day under CGST (capped at Rs. 5,000 per return, or at a quarter per cent of turnover in the State or Union territory for the annual return), but notifications issued under section 128 reduce the amount actually payable, as set out below.
For GSTR-3B and GSTR-1, late fees differ for nil returns and non-nil returns:
Nil return: Rs. 10 per day under CGST + Rs. 10 per day under SGST = Rs. 20 per day. For GSTR-3B, the return counts as nil for this purpose where the total central tax payable in it is nil (Notification No. 76/2018-Central Tax, first proviso). For GSTR-1, it counts as nil where there are no outward supplies in the month or quarter (Notification No. 4/2018-Central Tax, proviso). (IGST does not apply.)
Other returns: Rs. 25 per day under CGST + Rs. 25 per day under SGST = Rs. 50 per day (GSTR-3B: Notification No. 76/2018-Central Tax, dated 31 December 2018; GSTR-1: Notification No. 4/2018-Central Tax, dated 23 January 2018). (IGST does not apply.)
Section 47(1) of the CGST Act caps the CGST late fee at Rs. 5,000 per return. For GSTR-3B and GSTR-1 for tax periods from June 2021, Notification No. 19/2021-Central Tax (GSTR-3B) and No. 20/2021-Central Tax (GSTR-1), both dated 1 June 2021, cap the CGST late fee per return at Rs. 250 where the return is nil (no central tax payable in GSTR-3B; no outward supplies in GSTR-1), Rs. 1,000 where aggregate turnover in the preceding financial year was up to Rs. 1.5 crore, and Rs. 2,500 where it was above Rs. 1.5 crore and up to Rs. 5 crore. Above Rs. 5 crore, the section 47(1) maximum applies. The SGST/UTGST late fee is charged separately under the corresponding State or Union territory Act.
Additionally, Section 50 imposes interest at 18% per annum on any unpaid GST liability from the day after the due date until the date of payment. This interest is calculated on the net cash liability (output GST minus ITC utilized), not on turnover.
Nil Return vs Non-Nil Return Late Fees
Understanding the difference helps you plan your filing strategy.
Nil Return (No Activity)
Rs. 20 per day (Rs. 10 + Rs. 10)
Non-Nil Return (Active Business)
Rs. 50 per day (Rs. 25 + Rs. 25)
| पहलू | Nil Return (No Activity) | Non-Nil Return (Active Business) |
|---|---|---|
| Daily Late Fee (CGST + SGST) | फ़ायदा: Rs. 20 per day (Rs. 10 + Rs. 10) | कमी: Rs. 50 per day (Rs. 25 + Rs. 25) |
| Maximum Late Fee per Return | Rs. 250 (CGST) | Rs. 1,000 / 2,500 / 5,000 (CGST, by turnover) |
| Applicable When | GSTR-3B: central tax payable is nil. GSTR-1: no outward supplies in the period | All other GSTR-3B and GSTR-1 returns |
| Interest on Tax | No tax to pay = no interest | 18% p.a. on net cash liability |
Bizeneed विज़ुअल गाइड
GST लेट फ़ीस कैलकुलेटर
Calculate GST late filing fees under CGST and SGST Acts. Current per-day late fees and caps for GSTR-1, GSTR-3B, GSTR-4 and GSTR-9, nil and non-nil, with the CBIC notification behind each figure.
- 1ज़रूरत समझना
- 2दस्तावेज़ तैयार करना
- 3फ़ाइलिंग पूरी करना
इस पेज पर AI टूल
इंतज़ार न करें - यहीं तुरंत मदद पाएँ, कोई फ़ॉर्म नहीं भरना।
पात्रता
Who Needs to Calculate Late Fees?
Every GST-registered taxpayer who files returns should understand their late fee exposure. This is especially critical for:
- Small businesses with seasonal operations that forget to file nil returns during off-months
- Traders and e-commerce sellers with high transaction volumes where data reconciliation delays GSTR-1 filing
- Startups and new businesses unfamiliar with GST due dates and compliance calendar
- Businesses with multiple GSTINs (branches, warehouses) managing filings across different states
- Composition scheme dealers who must file the annual GSTR-4 by 30th June of the next financial year (from FY 2024-25)
- Non-resident taxable persons filing GSTR-5 with tight timelines
- Input Service Distributors (ISDs) filing GSTR-6 who often miss due dates due to complex credit distribution
- E-commerce operators filing GSTR-8 (TCS) where reconciliation of millions of transactions can delay filing
दस्तावेज़
Documents Required
1 ज़रूरी · 3 लागू हो तो
सभी एंटिटी के लिए एक जैसे
- GSTINज़रूरी
- GST Registration Certificateलागू हो तो
- Return filing history (last 6 months)लागू हो तो
- Tax payment challans (if late tax was paid)लागू हो तो
प्रक्रिया
How to Calculate Late Fees
Follow these steps to calculate your exact late fee liability before filing.
Determine Return Type
Identify the GST return form you're filing (GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9, etc.). Each form has its own due date and late fee structure.
You / your CA
Identify Nil vs Non-Nil
Determine if the return is nil or non-nil. GSTR-3B is nil for this purpose where the central tax payable is nil; GSTR-1 is nil where there are no outward supplies in the period. This determines whether the daily rate is Rs. 20 or Rs. 50 (CGST + SGST combined).
You / your CA
Count Days of Delay
Count the number of days from the day after the due date to the actual date of filing. For example, if GSTR-3B was due on 20th January and filed on 25th January, the delay is 5 days.
You / our calculator
Apply the Cap
Multiply the daily rate by the number of delay days. If the result exceeds the cap that applies to you (for GSTR-1 and GSTR-3B: Rs. 250, Rs. 1,000, Rs. 2,500 or Rs. 5,000 of CGST, depending on nil status and turnover), limit it to that cap. Add any applicable interest on unpaid tax at 18% p.a.
You / our calculator
Pay and File
Pay the late fee (and interest, if applicable) through the GST portal using Form GST DRC-03, then file the delayed return. Late fees are paid separately from the tax liability.
You / your CA
समय-सीमा
Key GST Return Due Dates
Mark these dates to avoid late fees. Late fees accrue from the day after each due date.
| चरण | समय |
|---|---|
| GSTR-1 / IFF | 11th of next month (quarterly for QRMP taxpayers) |
| GSTR-3B | 20th of next month |
| GSTR-5 (Non-resident) | 13th of next month |
| GSTR-6 (ISD) | 13th of next month |
| GSTR-7 (TDS) | 10th of next month |
| GSTR-8 (TCS - E-commerce) | 10th of next month |
| GSTR-4 (Composition) | 30th June of next FY (annual, from FY 2024-25) |
| GSTR-9 / GSTR-9C | 31st December of next FY (annual) |
QRMP taxpayers file quarterly GSTR-1 with IFF monthly. Due dates for quarterly returns are the 13th of the month following the quarter.
फ़ीस
Late Fee Charges - Summary
Here is the complete late fee schedule for all GST return types. Government fees are fixed; our service fees are for professional filing support.
DIY
File yourself using our calculator
Rs. 20 - 50/day + GST
- Free late fee calculator
- Due date reminders
- Step-by-step filing guide
- Community support
सबसे लोकप्रिय
Managed Filing
We file your returns on time
Rs. 1,500/month + GST
- Up to 3 GSTINs
- Monthly GSTR-1 + GSTR-3B filing
- Due date tracking (no late fees)
- Email + WhatsApp reminders
- CA review before filing
Enterprise
Multi-GSTIN enterprise compliance
Rs. 5,000/month + GST
- Unlimited GSTINs
- All return types covered
- Real-time reconciliation
- Priority support + direct line
- Custom reports and dashboards
फ़ीस का पूरा ब्योरा
| विवरण | सरकारी फ़ीस | प्रोफ़ेशनल फ़ीस |
|---|---|---|
| GSTR-1 Late Fee (Nil) | Rs. 10/day (CGST) + Rs. 10/day (SGST); CGST cap Rs. 250 (Notf. 4/2018-CT; 20/2021-CT) | Nil |
| GSTR-1 Late Fee (Non-Nil) | Rs. 25/day (CGST) + Rs. 25/day (SGST); CGST cap Rs. 1,000 / 2,500 / 5,000 by turnover (Notf. 4/2018-CT; 20/2021-CT; s.47(1)) | Nil |
| GSTR-3B Late Fee (Nil) | Rs. 10/day (CGST) + Rs. 10/day (SGST); CGST cap Rs. 250 (Notf. 76/2018-CT; 19/2021-CT) | Nil |
| GSTR-3B Late Fee (Non-Nil) | Rs. 25/day (CGST) + Rs. 25/day (SGST); CGST cap Rs. 1,000 / 2,500 / 5,000 by turnover (Notf. 76/2018-CT; 19/2021-CT; s.47(1)) | Nil |
| GSTR-4 Late Fee (Composition) | Rs. 25/day (CGST) + Rs. 25/day (SGST), or Rs. 10 + Rs. 10 where tax payable is nil; CGST cap Rs. 1,000, or Rs. 250 if nil (Notf. 73/2017-CT; 21/2021-CT) | Nil |
| GSTR-9 Late Fee (turnover up to Rs. 5 crore) | Rs. 25/day (CGST) + Rs. 25/day (SGST); CGST cap 0.02% of turnover in the State/UT (Notf. 7/2023-CT, FY 2022-23 onwards) | Nil |
| GSTR-9 Late Fee (turnover above Rs. 5 crore up to Rs. 20 crore) | Rs. 50/day (CGST) + Rs. 50/day (SGST); CGST cap 0.02% of turnover in the State/UT (Notf. 7/2023-CT, FY 2022-23 onwards) | Nil |
| GSTR-9 Late Fee (turnover above Rs. 20 crore) | Rs. 100/day (CGST) + Rs. 100/day (SGST); CGST cap 0.25% of turnover in the State/UT (s.47(2)) | Nil |
| Interest on Late Tax Payment | 18% p.a. on net cash liability | Nil |
कीमतों में GST शामिल नहीं है। लागू दर से GST आपके इनवॉइस में जोड़ा जाएगा।
किसी भी प्लान में शामिल नहीं:
- Late fee does NOT apply to IGST (only CGST and SGST)
- GSTR-3B late fee caps by turnover from the June 2021 tax period: Notification No. 19/2021-Central Tax
- GSTR-1 late fee caps by turnover from the June 2021 tax period: Notification No. 20/2021-Central Tax
- Where GSTR-9C is required, the GSTR-9 late fee runs until both GSTR-9 and GSTR-9C are filed (CBIC Circular No. 246/03/2025-GST)
Find Your Filing Plan
Tell us about your GST return requirements and we'll recommend the right plan.
फ़ायदे
Benefits of On-Time Filing
Zero Late Fees
- At Rs. 50/day (CGST + SGST) for a non-nil GSTR-3B, a 30-day delay costs Rs. 1,500, before any interest. Repeat that across 12 returns and the savings are significant.(cost-savings)
No Interest Burden
- Interest at 18% p.a. runs on unpaid tax for each day of delay. On a Rs. 1 lakh monthly liability, 30 days late = about Rs. 1,480 in interest alone.(interest)
Clean Compliance Record
- Consistent on-time filing maintains a clean GST compliance history, which matters for government tenders and bank credit assessments.(compliance)
Stress-Free Filing
- With a managed filing plan, you never worry about due dates. We handle everything and notify you before each deadline.(peace-of-mind)
अक्सर होने वाली गलतियाँ
Common Late Fee Mistakes
Filing nil return as non-nil (or vice versa)
For GSTR-3B, check whether any central tax is payable in the return; for GSTR-1, check whether there was any outward supply in the period. If so, the return is not nil and the higher late fee applies.
Forgetting quarterly GSTR-1 due dates (QRMP)
QRMP taxpayers have different due dates. Quarterly GSTR-1 is due on the 13th of the month after each quarter. Set separate reminders.
Ignoring GSTR-5 late fees for non-residents
Non-resident taxable persons have shorter timelines. GSTR-5 must be filed monthly by the 13th, and there is no nil return option.
Paying late fee but not filing the return
Late fee payment alone does not count as filing. You must file the return after paying the late fee to stop the clock.
Not calculating interest on unpaid tax
Late fee is separate from interest. If you also delayed paying the GST liability, interest at 18% p.a. applies from the day after the due date.
ऊपर बताई गई हर गलती का हल है - और ज़्यादातर गलतियाँ पहली बार में ही सही जानकारी देकर टाली जा सकती हैं। बाद में सुधारने से आसान है कि पहली बार में ही सही किया जाए।
अगर कुछ पहले ही गलत हो चुका है, या आप पक्का करना चाहते हैं कि ऐसा न हो, तो नीचे दी गई 15 मिनट की कॉल सबसे तेज़ रास्ता है।
Bizeneed क्यों
Why Choose Our GST Filing Service
- Automated due date tracking - never miss a deadline again
- Managed filing plans starting at Rs. 1,500/month per GSTIN
- WhatsApp and email reminders 3 days before each due date
- CA review of every return before filing
- No late fees if we miss a deadline (service guarantee)
- 100% transparency - no hidden charges, no surprise bills
सवाल-जवाब
अक्सर पूछे जाने वाले सवाल
Under Notification No. 76/2018-Central Tax: for a GSTR-3B in which the central tax payable is nil, Rs. 10/day under CGST + Rs. 10/day under SGST = Rs. 20/day. For any other GSTR-3B: Rs. 25/day under CGST + Rs. 25/day under SGST = Rs. 50/day. From the June 2021 tax period, Notification No. 19/2021-Central Tax caps the CGST late fee per GSTR-3B at Rs. 250 (nil tax payable), Rs. 1,000 (turnover up to Rs. 1.5 crore) or Rs. 2,500 (turnover above Rs. 1.5 crore up to Rs. 5 crore); above Rs. 5 crore the section 47(1) maximum of Rs. 5,000 applies.
Under Notification No. 4/2018-Central Tax, GSTR-1 late fees match GSTR-3B: Rs. 20/day where there are no outward supplies in the period (Rs. 10 CGST + Rs. 10 SGST) and Rs. 50/day otherwise (Rs. 25 CGST + Rs. 25 SGST). From the June 2021 tax period, Notification No. 20/2021-Central Tax caps the CGST late fee per GSTR-1 at Rs. 250 (nil outward supplies), Rs. 1,000 (turnover up to Rs. 1.5 crore) or Rs. 2,500 (turnover above Rs. 1.5 crore up to Rs. 5 crore); above Rs. 5 crore the section 47(1) maximum of Rs. 5,000 applies.
Section 47(2) of the CGST Act sets Rs. 100/day under CGST, capped at a quarter per cent of turnover in the State or Union territory, with an equal amount under SGST. For FY 2022-23 onwards, Notification No. 7/2023-Central Tax (31 March 2023) reduces the CGST late fee to Rs. 25/day where aggregate turnover in the year is up to Rs. 5 crore, and to Rs. 50/day where it is above Rs. 5 crore and up to Rs. 20 crore, in both cases capped at 0.02 per cent of turnover in the State or Union territory. Above Rs. 20 crore, the section 47(2) amounts apply. There is no separate nil-return rate for GSTR-9. GSTR-9C does not carry a separate late fee, but where it is required, CBIC Circular No. 246/03/2025-GST clarifies that the annual return is complete only when both GSTR-9 and GSTR-9C are filed, so the late fee runs until the later of the two is filed.
For GSTR-1 and GSTR-3B, section 47(1) of the CGST Act caps the CGST late fee at Rs. 5,000 per return. From the June 2021 tax period, Notification No. 20/2021-Central Tax (GSTR-1) and No. 19/2021-Central Tax (GSTR-3B) lower the cap to Rs. 250 for nil returns, Rs. 1,000 for aggregate turnover up to Rs. 1.5 crore and Rs. 2,500 for turnover above Rs. 1.5 crore up to Rs. 5 crore. For GSTR-9 (annual return), section 47(2) caps the CGST late fee at a quarter per cent of turnover in the State or Union territory; for FY 2022-23 onwards, Notification No. 7/2023-Central Tax lowers the cap to 0.02 per cent where aggregate turnover is up to Rs. 20 crore. The SGST/UTGST late fee is charged separately.
No. Late fees under Section 47 are levied only under CGST and SGST Acts. There is no late fee under the IGST Act. However, interest on late payment of IGST liability applies at 18% p.a. under Section 50.
Under Section 50, interest is charged at 18% per annum on the unpaid tax amount from the day after the due date to the date of actual payment. This applies to CGST, SGST, and IGST. Interest is calculated on the net cash liability (output tax minus ITC utilized).
Waivers are made only by notification under section 128 of the CGST Act, usually for specified periods and filing windows. For example, Notification No. 76/2018-Central Tax (GSTR-3B) and Notification No. 75/2018-Central Tax (GSTR-1) waived the late fee in full for July 2017 to September 2018 returns filed between 22 December 2018 and 31 March 2019. Those windows have closed. Outside such a notification, the late fee applies for every day of delay.
Use our free calculator: select your return type, enter the due date, enter your filing date, and indicate if it's nil or non-nil. The calculator computes the exact late fee and interest. For monthly GSTR-3B: Late Fee = Days delayed × Rs. 20 (nil) or Rs. 50 (non-nil), CGST + SGST combined (Notification No. 76/2018-Central Tax), subject to the turnover-based cap (Rs. 250 to Rs. 5,000 of CGST per return; Notification No. 19/2021-Central Tax and section 47(1)).
Composition scheme dealers file GSTR-4 annually; from FY 2024-25 the due date is 30th June of the next financial year (rule 62, as amended by Notification No. 12/2024-Central Tax). Under Notification No. 73/2017-Central Tax, the late fee is Rs. 25/day under CGST + Rs. 25/day under SGST = Rs. 50/day, or Rs. 10 + Rs. 10 = Rs. 20/day where the tax payable in the return is nil. For FY 2021-22 onwards, Notification No. 21/2021-Central Tax caps the CGST late fee at Rs. 250 where the central tax payable is nil and Rs. 1,000 in other cases, with an equal SGST amount.
You must pay the late fee (and any tax + interest) using Form GST DRC-03 on the GST portal, and then file the return. You cannot file a return without clearing the late fee liability for that period. The late fee payment and return filing must happen on the same day to stop the clock.
Late fees cannot be paid in installments. They must be paid in full at the time of return filing. However, the overall tax liability can be paid through the facility of Form GST DRC-03 with a pre-defined deposit schedule under the GST Practitioner Portal in certain states.
Continuous non-filing for 2-3 months triggers a show-cause notice under Section 61, followed by a best judgment assessment under Section 62. After 6 months of non-filing, your GST registration may be suspended and eventually cancelled. Late fees continue to accrue for each return, up to the applicable cap (at most Rs. 5,000 of CGST per GSTR-1 or GSTR-3B under section 47(1)).
Set calendar reminders 3 days before each due date, use our managed filing service (Rs. 1,500/month), enable WhatsApp/email alerts, file quarterly if eligible under QRMP, and maintain a reconciliation schedule so data is ready before the filing window. Prevention is always cheaper than paying late fees.
Late fee (Section 47) is a mandatory per-day charge for filing returns after the due date - it is relatively small and fixed. Penalty (Sections 122, 125, 73, 74) applies for violations such as fraud, willful misstatement, failure to deduct TDS, or issuing fake invoices - penalties can range from Rs. 10,000 to 100% of the tax amount. Late fees are for delay; penalties are for wrongdoing.
IFF is used by QRMP taxpayers to report business-to-business (B2B) invoices monthly while filing GSTR-1 quarterly. The GSTR-1 late-fee notifications (No. 4/2018-Central Tax and No. 20/2021-Central Tax) do not set a separate late fee for IFF; the GSTR-1 late fee applies when the quarterly GSTR-1 is filed after its due date. IFF must be filed by the 13th of the subsequent month.
लेखक: GST Compliance Team, Experts in GST return filing and compliance management
आख़िरी अपडेट: 2026-10-11
स्रोत
- GST Portal - Late Fee Calculator (नए टैब में खुलता है)
- CGST Act, 2017, section 47 (levy of late fee) (नए टैब में खुलता है)
- Notification No. 4/2018-Central Tax, 23 January 2018 (GSTR-1 late fee per day) (नए टैब में खुलता है)
- Notification No. 76/2018-Central Tax, 31 December 2018 (GSTR-3B late fee per day) (नए टैब में खुलता है)
- Notification No. 19/2021-Central Tax, 1 June 2021 (GSTR-3B late fee) (नए टैब में खुलता है)
- Notification No. 20/2021-Central Tax, 1 June 2021 (GSTR-1 late fee) (नए टैब में खुलता है)
- Notification No. 73/2017-Central Tax, 29 December 2017 (GSTR-4 late fee per day) (नए टैब में खुलता है)
- Notification No. 21/2021-Central Tax, 1 June 2021 (GSTR-4 late fee cap) (नए टैब में खुलता है)
- Notification No. 7/2023-Central Tax, 31 March 2023 (GSTR-9 late fee) (नए टैब में खुलता है)
- CBIC Circular No. 246/03/2025-GST, 30 January 2025 (late fee where GSTR-9C is required) (नए टैब में खुलता है)
- CBIC - GST Rules & Notifications (नए टैब में खुलता है)
Late fee amounts are based on notifications as of the last updated date. Check www.gst.gov.in for the latest notifications. This content is for informational purposes only.
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