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GST · Updated for tax year 2026-27

GST Late Fee Calculator — GSTR-3B, GSTR-1, GSTR-4, GSTR-9

The GST late fee under Section 47, CGST Act is a fixed amount per day of delay, capped by return type and turnover. For GSTR-3B and GSTR-1 it is ₹50 a day (₹20 for a nil return), with a maximum of ₹2,000, ₹5,000 or ₹10,000 depending on turnover (₹500 for nil). The fee is split equally between CGST and SGST. Pick the return and dates to see the fee.

Enter your details

Values you enterComputed values
Return
Nil return?

Result

Days late30Maximum fee₹2,000CGST late fee₹750SGST late fee₹750Total late fee₹1,500

₹50/day, max ₹2,000 for turnover up to ₹1.5 crore.

Disclaimer: Computed to the best of our knowledge, as per the law — including the section changes under the Income-tax Act, 2025 — in force on the date this website was last deployed (28 Sep 2026). Results are estimates for guidance only and are not tax, legal or investment advice. Please verify with the Act, rules and notifications, or a qualified professional, before relying on them. Rates and limits last reviewed on 28 Sep 2026.

How to use the GST Late Fee Calculator

  1. 1

    Choose the return you filed late and whether it is a nil return.

  2. 2

    Enter your aggregate turnover for the previous financial year — it sets the maximum fee.

  3. 3

    Enter the due date and the date you filed (or will file) the return.

  4. 4

    The calculator shows the days of delay, the fee and its CGST and SGST halves.

GST late fee rules

Late fee = Per-day fee × Days of delay, subject to the maximum

GSTR-3B / GSTR-1: ₹50/day (₹20 nil) · max ₹2,000 (turnover ≤ ₹1.5 cr), ₹5,000 (₹1.5–5 cr), ₹10,000 (> ₹5 cr), ₹500 nil

GSTR-4 (composition, annual): ₹50/day · max ₹2,000 (₹500 if no tax payable)

GSTR-7 (TDS under GST): ₹50/day · max ₹2,000

GSTR-9: ₹50/day, max 0.04% of turnover (≤ ₹5 cr) · ₹100/day, max 0.04% (₹5–20 cr) · ₹200/day, max 0.5% (> ₹20 cr)

Amounts shown are totals; half is CGST and half SGST (or UTGST). There is no late fee under IGST. Interest on late payment of tax is charged separately — use the GST interest calculator.

Worked example

  • A business with ₹1 crore turnover files its May 2026 GSTR-3B, due on 20 June 2026, on 20 July 2026 — 30 days late.
  • Late fee = 30 × ₹50 = ₹1,500 (₹750 CGST + ₹750 SGST), below the ₹2,000 cap for its turnover.
  • Had it been a nil return, the fee would be 30 × ₹20 = ₹600, capped at ₹500.

How the fee is collected

The GST portal works out the late fee automatically and adds it to the next return. It must be paid in cash from the electronic cash ledger — input tax credit cannot be used for late fees or interest.

Frequently asked questions

₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return. The maximum is ₹2,000, ₹5,000 or ₹10,000 depending on turnover, or ₹500 for a nil return.