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For businessesRates reviewed September 2026

GST Late Fee Calculator for GSTR-3B, GSTR-1 and GSTR-9

Calculate the late fee for GSTR-3B, GSTR-1, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9 and GSTR-10. Daily rates, nil-return relief and caps depend on the form and applicable turnover band. The estimate excludes the tax principal.

For eligible payment returns, estimate 18 percent interest using the tax-payment date separately from the filing date. GSTR-3B also includes eligible cash-ledger relief described in GSTN's January 2026 advisory. GSTR-1, GSTR-4, GSTR-6 and GSTR-9 show filing late fee only because underlying tax can have a different payment deadline.

Official sources checked on 16 September 2026. These are standard ongoing rates, including GSTR-9 slabs from FY 2022-23; historical amnesty windows and period-specific concessions are excluded. Use any notified extended due date. A three-year filing-limit warning appears for the relevant returns.

GST Late Fee Calculator

Covers the common GST return forms, including GSTR-3B, GSTR-1, GSTR-4, GSTR-7 and GSTR-9.

Use the due date for the selected return and period, including any notified extension.

Tax remaining after eligible ITC, or unpaid TDS/TCS for GSTR-7/8. Enter zero if there was no payment delay.

₹

GSTR-3B: eligible balance maintained from the due date until offset, used to reduce interest under Rule 88B.

₹

Blank means tax was paid on the filing date. A cash deposit is not the same as a tax offset.

This is a nil return

Nil returns usually attract the lower ₹20 per day rate. Nil GSTR-7 late fee is waived.

Use the preceding financial year for GSTR-3B/GSTR-1; the year being reported for GSTR-9.

Late fee and interest payable

₹2,979

late fee ₹1,500 plus interest ₹1,479; tax principal excluded

Days of delaycounted from the day after 20 Jul 2026 to 19 Aug 2026
30 days
Late fee per day₹25 CGST plus ₹25 SGST, the rationalised turnover slab
₹50
Late fee before the cap₹50 × 30
₹1,500
Section 47 cap for GSTR-3Bturnover between ₹1.5 crore and ₹5 crore
₹5,000
Late fee payable₹750 CGST plus ₹750 SGST
₹1,500
Net cash liability carrying interestcash tax remaining after eligible ITC and cash-ledger relief
₹1,00,000
Interest under section 50 at 18%₹1,00,000 × 18% × 30 payment-delay days ÷ 365
₹1,479
Last filing date before 3-year barfor returns covered by section 39
20 Jul 2029
Total payable with the returnlate fee plus interest only; tax principal excluded
₹2,979
  • The interest estimate assumes one unpaid amount, no part-payments and no demand proceedings. Filing delay and tax-payment delay are counted separately.
  • Rule 88B cash-ledger relief is reflected in GSTN's January 2026 interest advisory. Only the eligible balance maintained until offset qualifies.
  • Late fee and interest must be paid in cash, not ITC. GSTR-3B amounts may be collected in the subsequent return. Historical amnesty and period-specific concessions are not included.

The formula

Late fee = min(Daily fee × Filing-delay days, Applicable cap); Interest = Eligible unpaid cash tax × 18% × Payment-delay days ÷ 365

Days of delay
Every day from the day after the due date up to and including the day the return is actually filed.
Return-wise rate per day
The notified late fee for the form, counting CGST and SGST together: commonly ₹50, ₹20 for many nil returns, ₹200 where the bare section 47 rate applies.
Section 47 cap
The ceiling per return. For GSTR-3B and GSTR-1 it is driven by aggregate turnover; for GSTR-9 it is a percentage of turnover in the state.
Eligible unpaid cash tax
Tax after eligible ITC, reduced by qualifying cash-ledger relief for GSTR-3B, never below zero. Interest days run until tax payment or offset; filing days run until the return is filed.

The late fee applies per return and per Act, so a figure quoted as ₹25 per day is the CGST half and the SGST half doubles it.

How to calculate it

  1. 1

    Count the days of delay

    Count from the day after the applicable return due date through the filing date. A monthly GSTR-3B due on 20 July 2026 and filed on 19 August 2026 is 30 days late. An extended deadline changes this count. Interest uses the payment or offset date instead when tax was paid earlier.

  2. 2

    Pick the return form first

    GSTR-4 has a composition-return cap, GSTR-7 has a nil-TDS waiver, and GSTR-9 has annual-return slabs. IFF is optional and is not charged as a late GSTR-1 here. GSTR-5A is outside this estimator: its old reduction under Notification 06/2018 was rescinded by Notification 13/2018.

  3. 3

    Apply the cap that matches your turnover

    For GSTR-3B and GSTR-1 the cap is ₹500 for a nil return, ₹2,000 up to ₹1.5 crore of turnover, ₹5,000 between ₹1.5 crore and ₹5 crore, and ₹10,000 above ₹5 crore. For GSTR-9 the cap is a share of turnover in the state: 0.04 percent up to ₹20 crore and 0.5 percent above it. The cap bites per return, so six late monthly returns can each reach the ceiling.

  4. 4

    Check the three-year filing bar

    The Finance Act 2023 inserted outer filing limits into sections 37, 39, 44 and 52. In practical terms, key returns such as GSTR-1, GSTR-3B, GSTR-4, GSTR-7, GSTR-8 and GSTR-9 generally cannot be furnished after three years from their original due date unless a later relaxation is notified. The calculator shows that last filing date as a warning line.

  5. 5

    Work out the net cash liability

    Start with tax remaining after eligible ITC. For GSTR-3B, subtract qualifying cash maintained in the electronic cash ledger until offset under Rule 88B. GSTN's January 2026 advisory reflects this relief in portal interest computation. A later cash deposit does not qualify as a balance maintained throughout the delay.

  6. 6

    Compute interest at 18 percent

    Multiply the eligible unpaid cash tax by 18 percent and the payment-delay days divided by 365. This estimate assumes one payment and no demand proceedings. Wrongly availed and utilised ITC, staggered payments, and tax relating to other periods require a separate interest calculation.

  7. 7

    Pay both heads in cash and file

    Late fee and interest are paid through the cash ledger, not ITC. Check the relevant return's liability table before payment. GSTN's March 2026 advisory explains that GSTR-3B interest and late fee can be collected in the subsequent period; a calculator estimate is not a portal payment demand.

Latest GST late fee rates and caps by return, CGST and SGST combined

Latest GST late fee rates and caps by return, CGST and SGST combined
ReturnNon-nil late feeNil late feeCap per return
GSTR-3B₹50 per day₹20 per day₹500 nil; ₹2,000 / ₹5,000 / ₹10,000 by turnover
GSTR-1₹50 per day₹20 per day₹500 nil; ₹2,000 / ₹5,000 / ₹10,000 by turnover
GSTR-4 composition annual return₹50 per day₹20 per day₹500 nil; ₹2,000 otherwise
GSTR-5 non-resident taxable person₹50 per day₹20 per day₹10,000
GSTR-6 input service distributor₹50 per dayNot applicable₹10,000
GSTR-7 TDS return₹50 per dayNil TDS late fee waived₹2,000 where late fee applies
GSTR-8 TCS return₹200 per dayNot applicable₹10,000
GSTR-9 annual return₹50 / ₹100 / ₹200 per dayNot applicable0.04% of turnover up to ₹20 crore; 0.5% above ₹20 crore
GSTR-10 final return₹200 per dayNot applicable₹10,000

Worked example

Return
GSTR-3B for the June 2026 tax period
Due date
20 July 2026
Date actually filed
19 August 2026
Tax payable in cash
₹1,00,000
Aggregate turnover in FY 2025-26
₹3 crore
  • Days of delay = 21 July to 19 August 2026 = 30 days
  • Late fee = ₹50 per day × 30 = ₹1,500, being ₹750 CGST and ₹750 SGST
  • The ₹5,000 cap for the ₹1.5 crore to ₹5 crore band is not reached, so the full ₹1,500 stands
  • Interest = ₹1,00,000 × 18% × 30 ÷ 365 = ₹1,479
  • Total charges = ₹1,500 + ₹1,479 = ₹2,979, assuming zero eligible cash-ledger relief and payment on the filing date

Late fee ₹1,500 plus interest ₹1,479, so ₹2,979 in estimated charges, excluding the tax principal

Frequently asked questions

₹50 a day where there is tax to pay, made up of ₹25 under the CGST Act and ₹25 under the State Act. A nil GSTR-3B carries ₹20 a day, being ₹10 under each Act. The same working slab is used for GSTR-1, while forms such as GSTR-4, GSTR-7 and GSTR-9 have their own caps or slabs.
For GSTR-3B and GSTR-1 from the June 2021 tax period onwards the cap is ₹500 for a nil return, ₹2,000 where aggregate turnover in the preceding year was up to ₹1.5 crore, ₹5,000 between ₹1.5 crore and ₹5 crore, and ₹10,000 above ₹5 crore. GSTR-4 is capped at ₹500 for nil and ₹2,000 otherwise, GSTR-7 at ₹2,000, and GSTR-9 by turnover percentage.
The standard delayed-return estimate uses tax payable in cash after eligible ITC at 18 percent a year. Qualifying cash-ledger balances can further reduce GSTR-3B interest under Rule 88B. Separate rules apply to demand proceedings, earlier-period liabilities and wrongly availed and utilised ITC.
Usually yes. A nil GSTR-3B, GSTR-1, GSTR-4 or GSTR-5 uses the reduced ₹20 per day late fee, with the special ₹500 cap for GSTR-3B, GSTR-1 and GSTR-4. A nil GSTR-7 with no TDS has a late-fee waiver under Notification 23/2024. Paying all output tax through ITC does not by itself make a return nil.
No. Section 49(4) allows the electronic credit ledger to be used only against output tax, and late fee, interest and penalty are not output tax. Both heads have to be deposited in the electronic cash ledger through a challan. This is the same reason reverse charge liability cannot be discharged from credit either.
For returns covered by sections 37, 39, 44 and 52, the law now blocks furnishing after three years from the original due date unless the Government notifies a relaxation. That affects returns such as GSTR-1, GSTR-3B, GSTR-4, GSTR-7, GSTR-8 and GSTR-9. The calculator still estimates the late fee, but flags when the selected filing date is beyond the outer limit.
From FY 2022-23, the combined daily fee is ₹50 up to ₹5 crore aggregate turnover, ₹100 above ₹5 crore up to ₹20 crore, and ₹200 above ₹20 crore. The state-turnover cap is 0.04 percent for the first two bands and 0.5 percent for the last. Use turnover of the financial year being reported. Where GSTR-9C is required, filing GSTR-9 alone does not stop annual-return late fee.

Sources

Rates and rules on this page come from the following. This is a working aid, not professional advice: confirm anything material with your Chartered Accountant before you act on it.

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