HomeServices Pricing AboutToolsBlog Talk to Expert

GST Penalty Calculator India 2026

Calculate GST penalties for late filing, tax evasion, fake invoices and non-registration under Sections 73, 74, 122 & 125 of the CGST Act, 2017.

⚠️ Sections 73, 74 & 122 📋 Late Filing Penalty ✅ Fraud vs Genuine 💰 Instant Results
⚠️

GST Penalty Calculator

Live
⚡ Expert Help
📋 CGST Act Sections
🔒 No Data Saved
All Offence Types
Instant Results
1,20,000+
Businesses Served
60+
Free Tools
4.8★
Average Rating

GST Penalty Reference Table

Offence Section Penalty Severity
Late filing of returns47 & 50₹50/day (₹20 NIL), max ₹10,000 + 18% interestLow
Short payment — genuine mistake7310% of tax (min ₹10,000)Medium
Tax evasion / fraud / suppression74100% of tax (min ₹10,000)High
Fake invoice / wrong ITC claim122100% of ITC/tax evaded (min ₹10,000)High
Non-registration despite liability12210% of tax (min ₹10,000)Medium
Wrong refund claim122Amount of refund wrongly claimed (min ₹10,000)Medium
Obstructing GST officer125₹25,000 (fixed)High
★★★★★
"I missed two months of GSTR-3B filing. This calculator showed my exact penalty exposure. I paid and closed it before a notice arrived."
Ashish Kumar — Retailer, Lucknow
★★★★★
"The distinction between Section 73 and 74 is clearly explained. My accountant used this to advise my client on whether voluntary disclosure made sense."
CA Ritu Agarwal — Chartered Accountant, Mumbai
★★★★☆
"Helpful for understanding that late fee and interest are separate. I didn't know both could apply at the same time."
Vivek Nair — Restaurant owner, Kochi

Facing a GST Notice or Penalty?

Our CA team handles GST penalty resolution, return filing corrections, and voluntary disclosure — starting at ₹999.

Frequently Asked Questions

What is the GST penalty for late filing of returns?+
Under Section 47, late filing attracts ₹50/day (₹25 CGST + ₹25 SGST), or ₹20/day for NIL returns. The maximum cap is ₹10,000 (₹5,000 each). This late fee applies in addition to interest at 18% per annum on any unpaid tax.
What is the difference between Section 73 and Section 74?+
Section 73 is for genuine mistakes — no fraud or wilful neglect. Penalty: 10% of tax (min ₹10,000). Section 74 is for deliberate fraud, suppression, or misrepresentation. Penalty: 100% of tax (min ₹10,000). Section 74 may also lead to prosecution under Section 132.
Can GST penalty be reduced by paying before a notice?+
Yes. Under Section 73 (genuine mistake), paying tax + interest before the show-cause notice reduces penalty to 15%. After notice but before adjudication: 25%. Under Section 74 (fraud), early payment before notice reduces penalty to 25%; before adjudication, to 50%.
Is penalty applicable on reverse charge mechanism tax?+
Yes. Late payment of Reverse Charge Mechanism (RCM) tax attracts 18% interest under Section 50. If the non-payment is discovered during audit, penalties under Section 73 or 74 may also apply depending on intent and circumstances.
Can GST officers arrest for non-payment of tax?+
Arrest under Section 69 applies only to serious offences exceeding ₹5 crores — such as deliberate tax evasion, fake invoicing, or fraudulent refund claims. Minor defaults like late filing or honest under-reporting do not attract arrest provisions.

Related GST Tools & Services

🎯 FREE CONSULTATION

Get Expert GST Help in 30 Minutes

CA-assisted GST registration, penalty resolution, and return filing. All-inclusive pricing, zero hidden fees.

🔒 Your data is secure. We never share your information.