GST Return Late Fee Calculator
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GST Return Late Fee Calculator
Calculated Late Fee
| Return Type | |
|---|---|
| Period | |
| Turnover | |
| Delay (Days) | |
| CGST Late Fee | ₹ 0 |
| SGST Late Fee | ₹ 0 |
| Total Late Fee | ₹ 0 |
General Rules for Late Fee Calculation:
- For GSTR-1 and GSTR-3B (Regular Returns): ₹50 per day (₹25 CGST + ₹25 SGST), maximum ₹10,000 (₹5,000 CGST + ₹5,000 SGST) per return.
- For GSTR-1 and GSTR-3B (Nil Returns): ₹20 per day (₹10 CGST + ₹10 SGST), maximum ₹10,000 (₹5,000 CGST + ₹5,000 SGST) per return.
- For GSTR-4 (Composition Scheme): ₹50 per day (₹25 CGST + ₹25 SGST), maximum ₹10,000 (₹5,000 CGST + ₹5,000 SGST).
- For GSTR-9 (Annual Return): ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.5% of turnover in the relevant state or union territory.
Interest on Late Payment of GST:
- Delayed Tax Payment: 18% per annum on the outstanding tax amount from the due date until payment.
- Excess Claim of Input Tax Credit (ITC) or Excess Reduction in Output Tax Liability: 24% per annum on the excess amount claimed or reduced.
Note: Late fee rules are subject to change by government notification. Please refer to the official GST portal for the latest updates.
How to deposit Late fees with Government
Amount of Late fee applicable will automatically be calculated by the GST portal while submitting the GST returns through the portal or using a GST Calculator.
The Late fee is paid in cash separately for CGST, SGST and IGST in separate electronic cash ledgers. GST return cannot be filed without the payment of the Late fee.
Late fee for the month includes previous month’s late fee charged due to delay in filing of the return. Also, non-payment or late payment of GST attracts Interest.
Current GST Late Fee Structure (As of April 2025)
| Return Type | Nil Return Late Fee | Regular Return Late Fee | Maximum Late Fee Cap |
|---|---|---|---|
| GSTR-1 | ₹10 per day (₹5 CGST + ₹5 SGST) | ₹50 per day (₹25 CGST + ₹25 SGST) | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
| GSTR-3B | ₹20 per day (₹10 CGST + ₹10 SGST) | ₹50 per day (₹25 CGST + ₹25 SGST) | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
| GSTR-4 | ₹10 per day (₹5 CGST + ₹5 SGST) | ₹50 per day (₹25 CGST + ₹25 SGST) | ₹5,000 (₹2,500 CGST + ₹2,500 SGST) |
| GSTR-9 | Not Applicable | ₹200 per day (₹100 CGST + ₹100 SGST) | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
**Note**: For taxpayers with nil tax liability, reduced late fees apply as shown in the table above.
Important Notes About GST Late Fees
- Late fees are applicable even if there is no tax liability for the period
- The late fee is calculated from the day following the due date until the date of filing
- In addition to late fees, interest at 18% per annum is charged on any delayed tax payment
- The government occasionally announces amnesty schemes that may provide relief from late fees
- Late fee waivers or reductions are sometimes announced for specific periods or circumstances
Frequently Asked Questions (FAQs)
What is the Maximum Late Fee for GSTR-1 Return?
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.
Whether GST Late Fees Can Be Waived?
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.
How is GST late fee calculated when nil returns are filed?
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.
Is there a late fee if there is no tax to be paid?
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.
What is the difference between the late payment fee and the GST Interest Charge?
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.
Am I entitled to claim input tax credit for paying late fees?
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.
What if I don't pay the late fee?
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.
Are there special provisions for late fees when dealing with small businesses?
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.
How do I check how much fee for late payment I owe?
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.
Whether the government has given any waiver regarding the late fee for GST.
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.
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