GST Late Fee & Penalty Calculator
Calculate statutory late filing fees and interest penalties for GST returns under Section 47 and Section 50 of the CGST Act. Plan returns filing to prevent compliance audits.
Last Updated: June 2026•Verified By: GSTWaala Editorial Team
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Interest at 18% per annum is levied only on the cash ledger liability portion of the unpaid tax.
How to Use the GST Late Fee & Penalty Calculator
- Select the return form type: GSTR-3B (monthly returns), GSTR-1 (sales statement), or GSTR-9 (annual consolidated return).
- Toggle 'Is Nil Return' to yes if you did not perform any outward supplies or transactions in this period.
- If GSTR-3B is not nil, enter the outstanding tax liability amount to compute interest charges.
- Input the statutory due date and the actual filing date to compute delay days.
- Review the CGST/SGST split late fee amounts, interest at 18% p.a., and day-by-day progression table.
Mathematical Formula & Calculations
Penalty & Interest Formulas:
\[\text{Late Fee} = \min(\text{Days Late} \times \text{Daily Rate}, \text{Max Cap})\]
\[\text{Interest (Section 50)} = \frac{\text{Cash Ledger Liability} \times 18 \times \text{Days Late}}{100 \times 365}\]
Frequently Asked Questions
Under Section 47 of the CGST Act, the late fee for delayed filing of GSTR-3B is ₹50 per day (₹25 CGST + ₹25 SGST) for taxable returns, capped at a maximum of ₹10,000. For Nil returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST) capped at a maximum of ₹1,000.
Under Section 50 of the CGST Act, interest is charged at 18% per annum on the net tax liability paid in cash (i.e. paid through the electronic cash ledger after utilising available Input Tax Credit). Interest is calculated from the day following the due date until the actual date of payment.
Yes, delayed filing of GSTR-1 attracts a late fee of ₹50 per day (₹20 per day for Nil returns) up to a maximum cap of ₹10,000 per return. However, interest at 18% is not applicable on GSTR-1 as it is an informational sales statement without a direct payment component.
Yes, filing GSTR-9 late attracts a late fee of ₹200 per day (₹100 CGST + ₹100 SGST) from the due date, capped at a maximum of 0.25% of the taxpayer's turnover in the state or union territory.
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Compliance Note
All calculations are updated to reflect the tax codes, slabs, and deductions in effect for Financial Year 2025-26 (Assessment Year 2026-27). This tool runs entirely client-side; no data is transmitted or stored on our servers.
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