GST Return Late Fee Calculator

The late fee payable on GSTR-1 return is capped at ₹10,000 (₹5,000 CGST + ₹5,000 SGST), irrespective of how late the return is due. This is quite helpful in minimizing late fees in cases where returns are made very late.

Yes, late GST fees may be waived or remitted by issuance of amnesty schemes by the GST Council from time to time. The waivers of late GST fees are generally announced on select dates and may be subject to conditions of taxpayers, etc., of GST categories.

For zero return cases, there's a reduced late fee that needs to be paid if the taxpayer has no tax liability. The late fees for GSTR-1, GSTR-3B, and GSTR-4 cases are as follows: GSTR-1: ₹10 per day, comprising ₹5 as CGST and ₹5 as SGST; GSTR-3B: ₹20 per day, comprising ₹10 as CGST and ₹10 as SGST; GSTR-4: ₹10 per day, comprising ₹5 as CGST and ₹5 as SGST.

Yes, late fees are applicable even if one does not have any tax liability for the period. Timely filing of returns is a compliance requirement independent of whether you have any tax payable. However, nil return usually has a reduced late fee structure compared to a regular return.

Late fee is a fine for late submission of the returns, whereas interest at a rate of 18% per annum is charged for late payment of taxes. Late fee charges with specific daily rates capped at a certain level, whereas interest accrues at a certain percentage of the taxes due without any cap.

No, late fees must be paid in cash only. Late fees cannot be paid using the input tax credit (ITC). Payment of the late fee must be made to the respective electronic cash ledgers for the CGST, SGST, and IGST.

If you do not pay the applicable late fee, the pending GST return cannot be filed. The late fee will be auto calculated on the GST portal, and the same needs to be paid before filing can be allowed. Continued failure to do so may be considered further penalties, issuance of notices by tax authorities, and possible legal consequences.

Yes, small businesses with turnover up to ₹1.5 crore can have special considerations in the matters related to the late fee amnesty schemes. Further, the government occasionally launches special relaxation plans for small taxpayers. This can include the waiver of the late fee charges or extension of the last date.

You can verify your liability of late fee by logging into your GST portal and trying to file your pending return. The system itself will automatically display the amount of late fee you owe. Alternatively, you can make use of our GST Late Fee Calculator to determine your amount due.

Yes, there have been many waivers provided by the government to taxpayers at certain times. To know more, please see, Waiver of Late Fees of GSTR 3B.