GST Late Fee Calculator
Late fee + 18% interest for delayed returns
Reviewed by the PaisaTools Editorial Team · Last reviewed September 2026 · Applicable to FY 2026-27 (AY 2027-28)
How to use: Pick the return type, enter the tax due and how many days late — we add the late fee and interest.
Example₹50,000 tax, 30 days late → ₹1,500 late fee + ≈₹739 interest
Tax liability for the period — interest is 18% p.a. on this
Days past the due date until you actually file and pay
Late fee + interest
₹2,240
Late fee
₹1,500
Interest (18% p.a.)
₹740
Breakdown
- Late fee (₹50/day × 30)
- ₹1,500
- Interest (18% p.a.)
- ₹740
- Total extra payable
- ₹2,240
Estimate only. The maximum late fee follows your turnover slab (Notification 19/2021), and interest is charged on the net cash tax paid. Confirm on the GST portal before paying.
Filing a GST return after its due date attracts two charges: a fixed late fee per day (₹50 with tax, ₹20 for nil), and 18% annual interest on any tax paid late. This tool adds both so you know the extra cost before you file.
The late fee is capped, but the cap depends on your turnover slab and the return — so treat the total here as a close estimate, not the exact portal figure.
Late fee accrues at ₹50/day (₹20/day for nil returns), split equally as CGST + SGST, and interest runs at 18% per annum on the net tax paid late — as prescribed under the CGST Act. Late-fee caps and rates are set by the GST Council and revised periodically; confirm the current figures for your return type and turnover slab.
- Late-fee caps and waivers change via notification — check the current one.
- Interest is charged on the net tax liability.
- How much is the GST late fee per day?
- ₹50 per day for a return with tax due (₹25 CGST + ₹25 SGST), and ₹20 per day for a nil return (₹10 + ₹10). The fee accrues for each day past the due date until you file.
- Is there a maximum late fee?
- Yes. Since 1 June 2021 (Notification 19/2021-Central Tax) the maximum late fee for GSTR-3B depends on last year's turnover: ₹2,000 up to ₹1.5 crore, ₹5,000 from ₹1.5 crore to ₹5 crore, and ₹10,000 above ₹5 crore (CGST and SGST together). A nil return is capped at ₹500. Pick your turnover slab in the calculator.
- How is the interest calculated?
- Interest is 18% per annum on the net tax paid late, charged for the number of days of delay: tax × 18% × days ÷ 365. A nil return has no tax, so no interest applies.
- Which returns does this cover?
- The same per-day late-fee logic applies to GSTR-3B and GSTR-1. The interest component applies where there's a tax liability (mainly GSTR-3B).
- Is this an official figure?
- It's an estimate to help you plan. The GST portal computes the exact late fee and interest when you file — always confirm there before paying.