GST Late Fee Calculator
Calculate the penalty for late filing of GST returns. Shows per-day fee, CGST + SGST split, and maximum cap.
Processing multiple invoices? Batch extract to Excel.
Convert to ExcelGST Late Fee Rates (2026)
| Return | Per day (regular) | Per day (nil) |
|---|---|---|
| GSTR-3B | ₹50 (₹25 CGST + ₹25 SGST) | ₹20 (₹10 + ₹10) |
| GSTR-1 | ₹50 (₹25 + ₹25) | ₹20 (₹10 + ₹10) |
| GSTR-4 (composition) | ₹50 (₹25 + ₹25) | ₹20 (₹10 + ₹10) |
| GSTR-9 (annual) | ₹50 – ₹200 by turnover (see below) | — |
The late fee is always split equally between CGST and SGST. The per-day amount keeps accruing until the return is filed, but only up to a maximum cap that depends on the return type and your turnover.
Maximum Late Fee by Turnover (GSTR-3B & GSTR-1)
The maximum late fee per return was reduced turnover-wise by CBIC notifications 19/2021 & 20/2021 (effective June 2021):
| Annual Aggregate Turnover | Maximum late fee per return |
|---|---|
| Nil return (no outward supply / no liability) | ₹500 (₹250 CGST + ₹250 SGST) |
| Up to ₹1.5 crore | ₹2,000 (₹1,000 + ₹1,000) |
| ₹1.5 crore to ₹5 crore | ₹5,000 (₹2,500 + ₹2,500) |
| Above ₹5 crore | ₹10,000 (₹5,000 + ₹5,000) |
GSTR-4 (composition annual return): ₹50/day regular, ₹20/day nil, capped at ₹2,000 (₹500 for nil).
GSTR-9 Late Fee by Turnover
From FY 2022-23 onward, the GSTR-9 annual return late fee is tiered by turnover (CBIC notification 07/2023):
| Annual Aggregate Turnover | Per day | Maximum cap |
|---|---|---|
| Up to ₹5 crore | ₹50 (₹25 + ₹25) | 0.04% of turnover in the State/UT |
| ₹5 crore to ₹20 crore | ₹100 (₹50 + ₹50) | 0.04% of turnover in the State/UT |
| Above ₹20 crore | ₹200 (₹100 + ₹100) | 0.50% of turnover in the State/UT |
How GST Late Fee is Calculated
The late fee calculation follows a simple formula:
Late Fee = min(Per-day rate × Number of days late, Maximum cap)
Days late = Filing date − Due date (count from the day after the due date)
Example: GSTR-3B filed 15 days late
Return type: GSTR-3B (regular), Turnover: ₹1.5–5 crore
Per-day rate: ₹50 (₹25 CGST + ₹25 SGST)
Late fee = 50 × 15 = ₹750 (₹375 CGST + ₹375 SGST)
Maximum cap: ₹5,000 — not reached, so the full ₹750 applies.
GST Late Fee Calculator in Excel
To replicate this calculator in a spreadsheet, put the days late in one cell, the per-day rate in another, and the cap in a third, then use the MIN formula so the fee never exceeds the cap:
Days late (A2): =B2-C2 (filing date − due date)
Late fee: =MIN(A2*D2, E2) where D2 = per-day rate, E2 = maximum cap
CGST = SGST = late fee ÷ 2: =F2/2
This gives the same result as the tool above. Use the calculator for a quick answer; use the formula when you need it inside an existing GST workbook.
How to Avoid GST Late Fees
- File nil returns on time — even if you have no transactions, nil returns must be filed by the due date
- Set calendar reminders — GSTR-3B is due by 20th of the following month, GSTR-1 by 11th
- Use auto-draft — GSTR-3B auto-populates from GSTR-1 and GSTR-2B, reducing manual work
- File GSTR-9 early — the annual return late fee runs ₹50–₹200/day by turnover, capped at 0.04%–0.50% of your state turnover
Related Tools & Guides
- GST Interest Calculator — interest at 18% on tax paid late (separate from late fee)
- GST Calculator — calculate GST amounts with CGST/SGST/IGST breakdown
- Verify GST Number — check if a GSTIN is valid
- GST Invoice Reader — extract invoice fields to Excel automatically
- GSTR-9 Annual Return Guide — what to reconcile before filing
Processing GST Invoices?
Upload your GST invoice PDF and get all fields extracted into Excel automatically.
Convert to ExcelFrequently Asked Questions
What is the late fee for filing GSTR-3B after the due date?
₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, ₹20 per day for nil. Maximum is turnover-wise: ₹2,000 (up to ₹1.5 cr), ₹5,000 (₹1.5–5 cr), ₹10,000 (above ₹5 cr); nil capped at ₹500.
Is the GST late fee the same as a penalty?
The late fee is a fixed daily charge for filing late (Section 47) — often called the GST penalty for late filing. It is separate from interest (18% p.a. on tax paid late, Section 50) and from offence penalties (Sections 122-125). This page calculates the late fee.
Is there a maximum cap on GST late fees?
Yes. GSTR-3B/GSTR-1: ₹2,000 (≤₹1.5 cr), ₹5,000 (₹1.5–5 cr), ₹10,000 (>₹5 cr); nil ₹500. GSTR-4: ₹2,000 (₹500 nil). GSTR-9: 0.04%–0.50% of state turnover by slab.
What is the late fee for GSTR-9 annual return?
From FY 2022-23, tiered by turnover: ₹50/day capped at 0.04% (up to ₹5 cr), ₹100/day capped at 0.04% (₹5–20 cr), ₹200/day capped at 0.50% of turnover (above ₹20 cr).
How is GST late fee calculated?
Late fee = the lower of (per-day rate × days late) and the maximum cap. Count days from the day after the due date to the filing date. The fee is split equally between CGST and SGST.
Do I have to pay late fee for nil returns?
Yes, but at a reduced rate: ₹20 per day instead of ₹50, capped at ₹500 per return.
Can I calculate GST late fee in Excel?
Yes — use =MIN(days_late * per_day_rate, maximum_cap). Compute days late as filing date minus due date, set the per-day rate (e.g. 50) and cap (e.g. 5000), then divide by 2 for the CGST/SGST split.