GST late fee calculator for GSTR-3B and GSTR-1

Updated 25 October 2026 · free, no login

GST late fee is ₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, from the day after the due date. It is capped at ₹500 for nil returns and ₹2,000, ₹5,000 or ₹10,000 by turnover. GSTR-3B also carries 18% yearly interest on tax paid late in cash.

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Due date, filing date and turnover give the GST late fee and interest

Which return? GSTR-3B GSTR-1

Due date of the returnAs shown on the GST portal for that month or quarter.

Date you file (or filed)

Aggregate turnover, previous financial year

Tax paid in cash for this return (₹)Net tax paid from the electronic cash ledger, after input tax credit.

Date the tax was paid (optional)Leave empty if paid on the filing date.

Nil return (central tax payable is nil)

Result

Days late: 15
Late fee CGST (₹25/day, max ₹1,000): ₹375
Late fee SGST: ₹375
Interest at 18% (15 days): ₹295.89
Total to pay (fee + interest): ₹1,045.89

15 days late: late fee ₹750 (₹375 CGST + ₹375 SGST). Interest on ₹40,000 paid late in cash: ₹295.89.

Amounts are for intra-state registrations (CGST + SGST or UTGST). Check the figure the portal shows before you pay; it is the one that counts.

How to use it

Pick the return. Choose GSTR-3B or GSTR-1. The per-day fee and the caps are the same for both; only GSTR-3B carries interest, because tax is paid with it.
Enter the two dates. The due date shown on the GST portal for that month or quarter, and the date you filed or will file. Each day after the due date up to the filing date counts.
Choose your turnover band. Your aggregate turnover in the previous financial year decides the maximum fee: up to ₹1.5 crore, ₹1.5 to 5 crore, or above ₹5 crore. Tick nil return if nothing was payable or supplied.
Add the tax paid in cash. For GSTR-3B, enter the net tax you pay from the electronic cash ledger. Interest at 18% a year runs on it from the day after the due date until you pay.
Read the total. Days late, late fee split as CGST and SGST, interest, and the total. Compare it with what the portal shows before paying.

Late fee caps from the June 2021 tax period

Who	Per day (CGST + SGST)	Maximum (CGST + SGST)	Source
Nil return	₹10 + ₹10 = ₹20	₹250 + ₹250 = ₹500	Notf. 19/2021 and 20/2021, S. No. 1
Turnover up to ₹1.5 crore	₹25 + ₹25 = ₹50	₹1,000 + ₹1,000 = ₹2,000	S. No. 2
₹1.5 crore to ₹5 crore	₹25 + ₹25 = ₹50	₹2,500 + ₹2,500 = ₹5,000	S. No. 3
Above ₹5 crore	₹25 + ₹25 = ₹50	₹5,000 + ₹5,000 = ₹10,000	CGST Act s.47(1)

How the numbers are worked out

Line	Formula	Example
Days late	Filing date − due date	Due 20 Sep, filed 5 Oct = 15 days
Late fee	Days × ₹50 (nil: ₹20), up to the cap	15 × ₹50 = ₹750 (₹375 CGST + ₹375 SGST)
Interest	Tax paid in cash × 18% × days ÷ 365	₹40,000 × 18% × 15 ÷ 365 = ₹295.89
Total	Late fee + interest	₹1,045.89

Sources, read on 25 October 2026: CGST Act section 47 (₹100 a day, maximum ₹5,000 per Act), Notification 76/2018 and 4/2018-Central Tax (fee above ₹25 a day, or ₹10 for nil, waived), Notification 19/2021-CT (GSTR-3B caps), Notification 20/2021-CT (GSTR-1 caps) and Notification 13/2017-CT (18% interest under section 50(1)). The GSTR-9 annual return has its own late fee and is not covered here.

More on this: GSTR-3B late fee and interest explained, GST due dates calendar for a small shop and GSTR-1 vs GSTR-3B.

This is an estimate for planning. The GST portal computes the fee and interest itself when you file; pay what it shows, and check special waivers for a period with your CA.

Questions

What is the late fee for GSTR-3B?

₹50 a day (₹25 CGST + ₹25 SGST) for a return with tax payable, and ₹20 a day (₹10 + ₹10) when the central tax payable is nil. From the June 2021 tax period it stops at ₹500 for a nil return, ₹2,000 if your aggregate turnover last year was up to ₹1.5 crore, ₹5,000 for ₹1.5 to 5 crore, and ₹10,000 above ₹5 crore.

Is the GSTR-1 late fee the same as GSTR-3B?

Yes. Notification 20/2021-Central Tax applies the same caps to GSTR-1 as Notification 19/2021 does to GSTR-3B: ₹500 total for nil outward supplies, ₹2,000 up to ₹1.5 crore turnover and ₹5,000 for ₹1.5 to 5 crore. The per-day fee is also ₹50, or ₹20 for a nil return.

Why is the maximum ₹10,000 for turnover above ₹5 crore?

The caps in the 2021 notifications cover nil returns and turnover up to ₹5 crore only. Above that, the limit in section 47(1) of the CGST Act applies: ₹5,000 under the CGST Act, and the same under the State GST Act, so ₹10,000 in total.

How is GST interest calculated on late payment?

Simple interest at 18% a year on the tax paid late, counted from the day after the due date to the day you pay (CGST Act section 50 and Notification 13/2017-Central Tax). Under the proviso to section 50(1), when the return is filed late on its own, interest is charged only on the part paid from the electronic cash ledger, not on tax set off with input tax credit.

Is late fee charged for a nil GSTR-3B?

Yes, but less: ₹20 a day, up to ₹500 in total for each return. A nil return still has to be filed by the due date, and under section 39(10) of the CGST Act you cannot file a later return while an earlier one is pending.

Can I claim input tax credit on the late fee?

No. Late fee and interest have to be paid in cash from the electronic cash ledger; input tax credit cannot be used for them.

Is there a late fee on IGST?

The late fee is levied under the CGST Act and the State or UT GST Act, so the portal shows it as CGST and SGST (or UTGST), even for a business whose sales are all inter-state. Interest is different: it is charged on whichever tax was paid late, IGST included.

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