GST Late Fee & Interest Calculator
Work out the late fee for a delayed GSTR-3B, GSTR-1, GSTR-9 or GSTR-4, with the maximums notified for the period you choose, and the interest on tax paid late.
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₹25 per day under each Act for 149 days, up to ₹1,000 per Act — the maximum applies. No late fee is levied under the IGST Act.
Interest on tax paid late (s.50)
Interest is 18% a year on the tax paid late through the electronic cash ledger, from the day after the due date to the date of payment. If you kept cash balance in the ledger through the delay, enter the net amount after deducting the lowest balance.
Statutory figures verified as of 28/09/2026 against CGST Act s.47 , N.19/2021-CT , N.20/2021-CT , N.7/2023-CT , N.73/2017-CT (GSTR-4 late fee) , N.21/2021-CT , N.12/2022-CT (FY 2021-22 GSTR-4 waiver window) , CGST Rule 62 , N.12/2024-CT (GSTR-4 due 30 June) , GSTN FAQ — GSTR-4 (Annual Return) , N.43/2018-CT (quarterly GSTR-1, up to ₹1.5 crore) , N.64/2018-CT dt 29.11.2018 (quarterly GSTR-1 Jul–Sep 2018, Srikakulam: 30.11.2018) , N.44/2018-CT (monthly GSTR-1, above ₹1.5 crore) , N.7/2020-CT (GSTR-3B Jan–Mar 2020, staggered) , N.74/2020-CT (GSTR-1 Oct–Dec 2020 quarter: 13.01.2021) , N.82/2020-CT (Rule 61 substituted from 01.01.2021: quarterly GSTR-3B; Rule 61(6) for Oct 2020–Mar 2021) , N.83/2020-CT (GSTR-1: 11th monthly, 13th quarterly, from 01.01.2021) , N.47/2019-CT (GSTR-9 optional, FY 2017-18 and 2018-19) , N.77/2020-CT (GSTR-9 optional, extended to FY 2019-20) , N.31/2021-CT (GSTR-9 exempt, FY 2020-21) , N.10/2022-CT (GSTR-9 exempt, FY 2021-22) , N.32/2023-CT (GSTR-9 exempt, FY 2022-23) , N.14/2024-CT (GSTR-9 exempt, FY 2023-24) , N.15/2025-CT dt 17.09.2025 (GSTR-9 exempt, FY 2024-25 onwards) , CGST Act s.50 , CGST Act s.170 and ICAI Handbook on Interest, Late Fee & Penalties under GST (3rd ed.) .
A computational aid, not professional advice. Check results against the governing law, notifications and your own judgement before relying on them.
What the calculator applies
- GSTR-3B and GSTR-1: ₹25 a day per Act (₹10 for nil returns). From the June 2021 tax period the fee is capped at ₹250 per Act for nil returns and, otherwise, at ₹1,000 / ₹2,500 / ₹5,000 per Act by previous-year turnover (up to ₹1.5 crore / up to ₹5 crore / above).
- GSTR-9: from FY 2022-23, ₹25 or ₹50 a day per Act for turnover up to ₹5 crore or ₹20 crore, capped at 0.02% of turnover in the State/UT per Act. Above ₹20 crore, and for earlier years, the statutory ₹100 a day capped at 0.25% applies. Up to ₹2 crore of turnover, GSTR-9 is not required (optional for FY 2017-18 to FY 2019-20, exempt from FY 2020-21).
- GSTR-4 (composition, annual from FY 2019-20): ₹25 a day per Act (₹10 where no central tax is payable). From FY 2021-22 the fee is capped at ₹1,000 per Act, or ₹250 per Act for a nil return; earlier years carry the statutory ₹5,000. Due by 30 June from FY 2024-25, 30 April before that.
- Interest: 18% a year on the net tax paid in cash, for the days of delay.
Every figure comes from the CGST Act and the notifications linked below the calculator. They are resolved for the tax period you choose, not today’s date.
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Frequently asked questions
How much is the late fee for GSTR-3B?
₹25 per day under the CGST Act and ₹25 per day under the SGST/UTGST Act (₹50 a day in all), or ₹10 + ₹10 for a nil return. From the June 2021 tax period it is capped by the previous year’s aggregate turnover. This calculator applies the cap for the period you choose.
Is late fee charged under IGST?
No. The IGST Act applies the CGST provisions on returns except late fee, so only CGST and SGST/UTGST late fee is payable, including for a taxpayer with only inter-state supplies.
How are the days counted?
From the day after the due date up to and including the date you file. Filing on the 24th against a due date of the 20th is four days late.
When is a return a nil return for late fee?
For GSTR-1, when there are no outward supplies in the period. For GSTR-3B, this calculator treats a return as nil only when no tax of any kind is payable, which matches how the GST portal charges it. The notification’s wording refers to central tax being nil, so an IGST-only liability could be read differently. We apply the portal’s approach, the higher-fee reading.
What is the late fee for GSTR-4?
GSTR-4 is the annual return of a composition taxpayer. The late fee is ₹25 a day under each of the CGST and SGST/UTGST Acts, or ₹10 a day where no central tax is payable in the return. From FY 2021-22 it is capped at ₹1,000 per Act (₹2,000 in all), or ₹250 per Act (₹500 in all) for a nil return. For FY 2019-20 to FY 2020-21 the statutory maximum of ₹5,000 per Act applies.
When is GSTR-4 due?
By 30 June after the end of the financial year, from FY 2024-25. Up to FY 2023-24 it was due by 30 April. GSTR-4 became an annual return from FY 2019-20, with tax paid quarterly through CMP-08.
How is interest on late payment worked out?
At 18% a year on tax paid late through the electronic cash ledger, from the day after the due date to the date of payment, over a 365-day year, and rounded to the nearest rupee for each tax head.
What if the due date was extended?
Change the due date field to the extended date. The calculator counts days from whatever due date you enter.
Which standard due dates does the calculator use?
The ones notified for the period you choose. GSTR-3B is due on the 20th of the next month (staggered to the 22nd or 24th by state for turnover up to ₹5 crore in parts of 2020 and 2021); quarterly GSTR-3B under QRMP, from the January–March 2021 quarter, on the 22nd or 24th depending on the state. GSTR-1 is due on the 11th monthly and the 13th quarterly. Before QRMP, quarterly GSTR-1 was due on the last day of the month after the quarter, and returns from July 2017 to September 2018 had one notified date, 31 October 2018. Where we have not verified a historical date, the calculator asks you to enter it.
Is GSTR-9 required if turnover is up to ₹2 crore?
No. For FY 2017-18 to FY 2019-20 it was optional, and treated as filed on the due date if you did not file it. From FY 2020-21 taxpayers with aggregate turnover up to ₹2 crore are exempt, under a notification for each year, and from FY 2024-25 onwards under N.15/2025-CT. Either way there is no late fee.