GST Late Fee Calculator

Return Filing Details

Select Return Type

Due Date

Actual Filing Date

Is this a NIL return?

Days Delayed0

CGST Late Fee₹0

SGST/UTGST Late Fee₹0

Total Late Fee Payable₹0

GST Late Fee Rules

GSTR-3B & GSTR-1

With Tax Liability:₹50 per day (₹25 CGST + ₹25 SGST), maximum ₹10,000 (₹5,000 each)
NIL Return:₹20 per day (₹10 CGST + ₹10 SGST), maximum ₹10,000

GSTR-4 (Composition)

Quarterly Return:₹50 per day (₹25 CGST + ₹25 SGST), maximum ₹10,000
Due date: 18th of next month following quarter end

GSTR-9 (Annual Return)

Late Fee:₹200 per day (₹100 CGST + ₹100 SGST)
Maximum Cap:0.25% of turnover or ₹10,000, whichever is higher
Due date: December 31st of following financial year

Note:Late fees apply from the due date until the date of actual filing. Voluntary disclosure schemes may offer relief.

Late Fee Waiver Schemes

The Government of India has periodically offered late fee waiver/amnesty schemes to encourage compliance:

Enhanced Compliance Framework (2023-24):Reduced late fees under certain conditions
SAAR (Systemized Amnesty Arrangement for Returns):Available from time to time with lower penalties
Voluntary Disclosure:Penalty reduced if taxpayer discloses before notice

Current Status:Always check the latest GST portal (gst.gov.in) for active waiver schemes. Late fees can be claimed as business expense but still must be paid first.

How to Pay Late Fee

Go to GST Portal (https://www.gst.gov.in)
Login with your credentials
Navigate to "Payments" → "Pay Tax"
Select "Late Fee" as the tax type
Enter the amount and proceed with payment (NEFT/RTGS/Credit/Debit Card)
You'll receive an acknowledgment; keep for records
File the return after payment

Frequently Asked Questions

What's the difference between late fee and interest?+

Late Fee is a penalty for filing the return late. Interest (18%) is charged on the actual tax amount that's paid late. Both can be applicable if you file late AND pay tax late.

Can late fees be waived?+

Yes, through voluntary disclosure or special amnesty schemes announced by GST authorities. The Government occasionally announces schemes to waive or reduce late fees. Check the GST portal for current schemes.

Is late fee same for all states?+

Yes, late fee is uniform across India for GST filings. The amount is defined by the CGST Act and applies nationwide regardless of state. Both CGST and SGST portions are charged equally.