What is the late fee for GSTR-1?

GSTR-1 late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with outward supplies, capped at ₹10,000. For NIL returns: ₹20 per day, capped at ₹10,000. Due dates: 11th of following month for monthly filers, 13th after quarter end for quarterly filers.

How do I pay GST late fee?

Pay GST late fee via the GST portal (gst.gov.in): Login → Payments → Pay Tax → Select Tax Type as 'Late Fee' → Enter amount → Pay via Net Banking, Debit Card, or NEFT/RTGS. You must pay the late fee before filing the delayed return. Keep the payment challan as proof.

GST Late Fee Calculator India 2026

Q: What is the GST late fee for GSTR-3B?

For GSTR-3B with tax liability: late fee is ₹50 per day (₹25 CGST + ₹25 SGST), maximum ₹10,000 (₹5,000 each). For NIL returns (no sales/no tax): late fee is ₹20 per day (₹10 CGST + ₹10 SGST), maximum ₹10,000. Late fees accrue from the due date (20th of following month) until actual filing.

Q: What is the difference between GST late fee and interest?

Late fee is a penalty for filing the return late — it applies per day of delay from the due date to actual filing. GST interest (18% per annum) is charged on actual tax amount paid late — it's separate from late fees. If you file late and also paid tax late, both late fee and interest apply simultaneously.

Q: Can GST late fee be waived?

Yes, the government periodically announces GST amnesty schemes that waive or reduce late fees for pending returns. Check the GST portal (gst.gov.in) for current schemes. Additionally, the GST Appellate Authority can grant relief in genuine hardship cases. Late fee once paid cannot be refunded except under court orders.

Q: What is the late fee for GSTR-9 (Annual Return)?

GSTR-9 late fee is ₹200 per day (₹100 CGST + ₹100 SGST). The maximum late fee is capped at 0.25% of annual turnover (or ₹10,000, whichever is higher). GSTR-9 is due by 31st December of the following financial year. For example, FY 2024-25 GSTR-9 is due by 31 December 2025.

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GST Late Fee Calculator — GSTR Penalty

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GST Late Fee Rules 2026

📋 GSTR-1 & GSTR-3B

With tax liability: ₹50/day (₹25 CGST + ₹25 SGST), max ₹10,000
NIL return: ₹20/day (₹10+₹10), max ₹10,000

📊 GSTR-4 (Composition)

Late fee: ₹50/day (₹25 CGST + ₹25 SGST), max ₹10,000
Due: 18th after each quarter end

📅 GSTR-9 (Annual)

Late fee: ₹200/day (₹100+₹100)
Max cap: 0.25% of turnover (or ₹10,000, whichever is higher)

💡 GST Interest (Separate)

Interest rate: 18% p.a. on unpaid tax
Charged separately — not included in late fee above

GST Return Due Dates 2026

Return	Frequency	Due Date	NIL Fee/day
GSTR-1	Monthly / Quarterly	11th / 13th after period	₹20
GSTR-3B	Monthly	20th of following month	₹20
GSTR-4	Quarterly (Composition)	18th of next month after quarter	₹20
GSTR-9	Annual	31 December (following FY)	₹100

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"Our client had 8 months of pending GSTR-3B. Calculated exact late fee before filing. Saved arguing with the CA about the penalty amount."

Prithvi Sharma — Tax consultant, Jaipur

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"The NIL return rate is a great feature. Many of my clients with seasonal businesses file NIL returns — ₹20/day vs ₹50/day makes a big difference."

Rekha Menon — CA, Kochi

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"Used it to calculate GSTR-9 late fee for our factory. The 0.25% turnover cap saved us from a massive penalty. Very accurate."

Harish Gupta — Manufacturer, Ludhiana

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Frequently Asked Questions

What is the GST late fee for GSTR-3B?+

GSTR-3B late fee: ₹50/day (₹25 CGST + ₹25 SGST) for returns with tax liability, capped at ₹10,000. For NIL returns: ₹20/day (₹10+₹10), capped at ₹10,000. The fee accrues from the due date (20th of following month) until actual filing date.

What is the difference between GST late fee and interest?+

Late fee: Penalty for filing the return late — charged per day from due date to filing date. Interest: 18% per annum on unpaid tax amount, separate from late fees. Both can apply simultaneously — if you filed late AND paid tax late. This calculator shows late fees only; interest is calculated on actual outstanding tax.

Can GST late fee be waived?+

Yes. The Government periodically announces GST amnesty schemes that waive or reduce late fees for pending returns. Check gst.gov.in for active schemes. Once paid, late fees are non-refundable (except under court orders). File pending returns as soon as possible to stop the fee accrual.

How to pay GST late fee?+

Pay via GST portal: Login → Payments → Pay Tax → Tax Type: Late Fee → Enter CGST and SGST amounts separately → Pay via Net Banking / Debit Card / NEFT. Keep the challan. Important: You must pay the late fee before or while filing the delayed return — the portal won't allow filing without payment.

What is the late fee for GSTR-9 annual return?+

GSTR-9 late fee is ₹200/day (₹100 CGST + ₹100 SGST). Maximum cap is 0.25% of annual turnover (or ₹10,000, whichever is higher). For a business with ₹50L turnover, max late fee = ₹12,500. GSTR-9 is due 31 December of the following financial year.

GST Late Fee Calculator India 2026

GST Late Fee Calculator — GSTR Penalty

GST Late Fee Rules 2026

📋 GSTR-1 & GSTR-3B

📊 GSTR-4 (Composition)

📅 GSTR-9 (Annual)

💡 GST Interest (Separate)

GST Return Due Dates 2026

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Frequently Asked Questions

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