GST late fee and interest calculator
For a late GSTR-1 or GSTR-3B. The late fee accrues per day and is capped by your turnover; interest at 18 percent runs separately on tax paid late. Nothing you enter leaves your browser.
GST late fee and interest calculator
For a late GSTR-3B or GSTR-1. Late fee accrues per day and is capped; interest runs separately on tax paid late.
Indicative. Caps and rates have been revised by notification from time to time and differ between return types, so confirm the position for your period before paying. Get your returns filed on time instead.
How the fee and interest are computed
The late fee for GSTR-1 and GSTR-3B is ₹50 a day, ₹25 each under the central and state Acts, and ₹20 a day for a nil return. It is capped per return by the previous year’s aggregate turnover: ₹500 for a nil return, ₹2,000 where turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above that. Annual returns carry different rates and caps; see our GSTR-9 guide.
Interest under section 50 runs at 18 percent a year on the net tax paid in cash after the due date, from the due date to the date of payment, computed on a daily basis. It is not charged on the part of the liability settled from the credit ledger, which is why the calculator asks for tax paid late rather than total tax.
Two things the calculator cannot know: whether a notification has waived or reduced the fee for your period, as has happened for some past periods, and whether the return is more than three years past its due date, in which case the portal will not accept it at all. Confirm both on the GST portal before paying, or have the returns filed on time instead.
Frequently asked questions
What is the late fee for GSTR-3B and GSTR-1?
₹50 a day (₹25 CGST plus ₹25 SGST), or ₹20 a day for a nil return, capped per return at ₹500 for nil returns, ₹2,000 where turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above that.
How is GST interest calculated on late payment?
At 18% a year on the tax paid in cash after the due date, from the due date to the date of payment. Tax settled from the electronic credit ledger does not attract interest.
Can I still file a GST return that is more than three years late?
No. From 1 August 2025 the portal does not accept GSTR-1, GSTR-3B and several other returns more than three years after their due date.
Is the late fee for GSTR-9 the same?
No. The annual return has its own daily fee with caps linked to turnover. See our GSTR-9 guide.
Can the late fee be waived?
Only through a government notification or amnesty for specified periods. There is no general discretion to waive it, so check the portal for any waiver before paying.