GST & Business
GST Late Fee & Penalty Calculator
Quick answer: The FinTax24 GST Late-Fee and Penalty Calculator computes late-fee dues under Section 47 (CGST) and 47 (SGST) for delayed filing of GSTR-1, GSTR-3B and GSTR-9 (annual) returns, including the reduced ₹20 / ₹50 per day slab effective from FY 2021-22 onwards for NIL return filers. It also surfaces GST late-payment interest at 18% per annum under Section 50.
GST Late Fee & Penalty Calculator
Compute late fees for late filing of GST returns under CGST and SGST sections.
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Disclaimer: Results are for indicative purposes only and may vary based on actual rates, rules, and policies. Please consult a FinTax24 expert for binding advice.
How to use this calculator
Follow these 5 steps for an accurate result.
- 1
Pick return type
Choose GSTR-1, GSTR-3B, GSTR-9 or other; each has different caps and per-day rates.
- 2
Enter turnover
Type aggregate turnover of the registered person in the relevant State / UT.
- 3
Enter delay in days
Number of days the return is delayed beyond the statutory due date.
- 4
Enter tax payable
Type the GST liability whose late payment triggers 18% interest under Section 50.
- 5
Read late fee + interest
See CGST late fee, SGST late fee, IGST late fee (where applicable) and interest line-by-line.
Key takeaways
- Late fee under Section 47 is ₹50/day (₹20/day for NIL returns) — capped per Act and refundable under amnesty.
- Interest on delayed tax payment is 18% per annum from the due-date till actual credit.
- GSTR-9 (annual return) has a separate ₹200/day cap (₹100 CGST + ₹100 SGST) capped at ₹10,000 turnover-wise.
- Useful for CA firms doing reconciliation, businesses estimating penalty exposure and amnesty-window planning.
Frequently asked questions
Quick answers to common questions about gst late fee & penalty calculator.
What is the late fee for late filing of GSTR-3B?
Late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for normal filers and ₹20 per day for NIL returns under Section 47. Total late fee is capped at ₹10,000 per Act (₹5,000 CGST + ₹5,000 SGST) per return period. Effective from FY 2021-22 amendment.
Is there a separate cap for GSTR-9?
Yes — late fee for GSTR-9 (annual return) is ₹100 per day (₹50 CGST + ₹50 SGST), capped at 0.25% of aggregate turnover (₹2,000 CGST + ₹2,000 SGST). For NIL annual return filers, ₹100 per day cap applies subject to turnover condition.
How is interest on delayed tax payment calculated?
Section 50 levies 18% per annum (1.5% per month) interest on the tax amount unpaid, calculated from the due date of payment to the date of actual credit in the electronic cash ledger. Calculator applies this monthly interest automatically.
Does GSTN offer a late-fee waiver window?
Yes — the Government notifies conditional waiver schemes from time to time (e.g., amnesty periods for FY 2017-18 to FY 2020-21 late returns) under Section 128 of the CGST Act. The current default calculator uses full-fee rates; consult our experts during active amnesty windows.
What if the taxpayer files NIL return?
NIL return filers pay ₹20/day under Section 47 (₹10 CGST + ₹10 SGST) — significantly lower than the regular ₹50/day. This is the standard rate ever since FY 2022-23, designed to encourage compliance by small businesses.
How is late fee paid?
Late fee and interest are paid electronically through the GST portal using the same Electronic Cash Ledger / Credit Ledger mechanism as regular tax. The returns are blocked from being filed until late fee and interest (if any) are debited from the cash ledger.
Sources & authority: For regulations on gst late fee & penalty calculator, refer to gst.gov.in, mca.gov.in, incometax.gov.in, rbi.org.in, GST Section 47 — late fee, CBIC GST notifications, GSTN FAQs on GSTR-3B.
Last reviewed by: FinTax24 Indirect Tax Desk · Reviewed on:
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