GST Penalty Calculator

Calculate exact GST late filing penalty and interest on unpaid tax for GSTR-1, GSTR-3B, GSTR-4 and GSTR-9.

Leave 0 if tax was paid on time — late fee only
Penalty Breakdown
Return Type GSTR-3B
Days Delayed —
Late Fee per Day —
Late Fee (before cap) —
Maximum Cap —
Late Fee Payable —
Interest on Unpaid Tax (18% p.a.) —
Total Penalty + Interest —
↳ CGST Component —
↳ SGST Component —
Late Fee Reference — All Return Types
Return Normal Late Fee / Day Nil Return / Day Maximum Cap Interest on Tax
GSTR-1 ₹50 (₹25 CGST + ₹25 SGST) ₹20 (₹10+₹10) ₹10,000 N/A (informational return)
GSTR-3B ₹50 (₹25 CGST + ₹25 SGST) ₹20 (₹10+₹10) ₹10,000 18% p.a. on unpaid tax
GSTR-4 ₹50 (₹25 CGST + ₹25 SGST) ₹20 (₹10+₹10) ₹2,000 18% p.a. on unpaid tax
GSTR-9 ₹200 (₹100 CGST + ₹100 SGST) ₹200/day 0.25% of turnover 18% p.a.
About GST Penalty & Late Fee in India

GST Late Filing Penalty applies when a GST return is not filed by its due date. Under Sections 47 and 50 of the CGST Act, 2017, two separate charges apply: a fixed late fee per day of delay, and interest on any unpaid tax amount.

GSTR-3B late fee: For returns with tax liability, the late fee is ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹10,000. For nil returns — where there is no taxable supply or tax payable — the late fee is reduced to ₹20 per day, capped at ₹500.

Interest on unpaid tax: Interest under Section 50 is computed at 18% per annum on the net tax not paid by the due date. The formula is: Interest = (Tax × 18% × Days Delayed) ÷ 365. This interest must be paid in cash and cannot be offset with ITC.

GSTR-9 (Annual Return): Late fee for GSTR-9 is ₹200 per day (₹100 CGST + ₹100 SGST), but the total late fee cannot exceed 0.25% of the taxpayer's turnover in the relevant state or Union Territory.

Late fee rates are subject to CBIC notifications and GST Council decisions. This calculator uses rates as of FY 2025-26. Always check the latest CBIC circulars for waivers or revised rates.

Frequently Asked Questions
The GST Council periodically announces amnesty schemes to waive or reduce late fees. For instance, Section 128A provides relief from interest and penalties for demands under Section 73 for FY 2017-18 to 2019-20. Monitor CBIC notifications for current waiver windows.
Yes. CBIC has issued notifications capping late fees for small taxpayers. For taxpayers with turnover up to ₹1.5 crore, the GSTR-1 late fee cap has been reduced in various notifications. The composition taxpayer (GSTR-4) cap is ₹2,000.
If the tax was paid on time (via challan) but the return was filed late, interest under Section 50 may not apply on the tax amount. However, the late filing fee under Section 47 will still apply for each day the return is delayed.
From July 2025, a new three-year filing bar applies. You cannot file GSTR-1 or GSTR-3B after 3 years from the original due date. Penalty and interest continue to accrue, and your GSTIN may be suspended for non-filing of 2 consecutive months.
Late fee and interest must be paid in cash through GST challan (PMT-06). They cannot be set off against ITC. The payment is split equally between CGST and SGST for intra-state supplies.