GST Late Fee & Interest Calculator (FY 2026-27)
Exact late fee under Section 47 (with turnover-based caps) and interest under Section 50 at 18% on the net cash liability – for GSTR-3B, GSTR-1, GSTR-4, GSTR-7 and the GSTR-9 annual return. Verified by a practising CA.
| Return | Late fee per day | Maximum (cap) |
|---|---|---|
| GSTR-3B / GSTR-1 (regular) | Rs 50 (25 CGST + 25 SGST) | AATO up to 1.5 Cr: Rs 2,000; 1.5-5 Cr: Rs 5,000; above 5 Cr: Rs 10,000 |
| GSTR-3B / GSTR-1 (nil) | Rs 20 (10 + 10) | Rs 500 |
| GSTR-4 (composition annual) | Rs 50 (25 + 25) | Rs 2,000 (nil: Rs 500) |
| GSTR-7 (TDS) | Rs 50 (25 + 25) | Rs 2,000 per return; nil GSTR-7: fee fully waived (Notfn 23/2024) |
| GSTR-9 (FY 2022-23 onwards) | AATO up to 5 Cr: Rs 50; 5-20 Cr: Rs 100; above 20 Cr: Rs 200 | 0.04% of state turnover (up to 20 Cr); 0.50% (above 20 Cr) |
| GSTR-9 (FY 2021-22 or earlier) | Rs 200 (100 + 100) | 0.50% of state turnover (0.25% + 0.25%) |
| CMP-08 (composition challan) | No late fee | Interest u/s 50 only |
Interest at 18% per annum applies to tax paid after the due date, computed day-wise on the net cash liability – the portion debited from the electronic cash ledger – not on the part settled through ITC (proviso to Section 50(1), retrospective from 1 July 2017). ITC wrongly availed and utilised also attracts 18% (Section 50(3) read with Notification 09/2022, retrospective). The legacy 24% rate survives only in older mismatch cases. Interest is computed as Tax x Rate x Days / 365 and, unlike late fee, has no cap.
1. Late fee must be paid in cash – it cannot be set off against ITC, and the portal blocks the next GSTR-3B until it is paid. 2. GSTR-1 late fee is levied but not auto-collected by the portal with GSTR-1 itself – it can be demanded later, so do not assume nil cost for a delayed GSTR-1. 3. The three-year bar: from July 2025 the portal permanently blocks filing any GST return more than three years after its due date – old pending returns must be cleared before they lapse. 4. IGST has no late fee under the IGST Act (late fee is CGST + SGST only), but interest applies to IGST dues too. 5. GSTR-9C delay: where reconciliation in GSTR-9C is required, late fee under Section 47 runs until the complete annual return (including 9C) is furnished – past-year excess fees were waived only where 9C was filed by 31 March 2025 (Notfn 08/2025).
GST Late Fee & Interest – Frequently Asked Questions
What is the late fee for filing GSTR-3B or GSTR-1 late?
The late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for a return with tax, and ₹20 per day (₹10 + ₹10) for a nil return. It is capped by turnover: a nil return is capped at ₹500; turnover up to ₹1.5 crore at ₹2,000; ₹1.5 crore to ₹5 crore at ₹5,000; and above ₹5 crore at ₹10,000 (₹5,000 CGST + ₹5,000 SGST).
How is GST interest on late payment calculated?
Interest under Section 50 is charged at 18% per annum on the tax paid late, computed on a daily basis from the due date to the date of payment. For a delayed GSTR-3B it applies on the net tax discharged in cash, not on the portion set off through input tax credit. A higher rate of 24% applies to tax on input tax credit that was wrongly availed and utilised.
What is the late fee for the GSTR-9 annual return?
The general GSTR-9 late fee is ₹200 per day (₹100 + ₹100). From FY 2022-23 reduced rates apply by turnover: up to ₹5 crore is ₹50 per day capped at 0.04% of turnover (0.02% CGST + 0.02% SGST); ₹5 crore to ₹20 crore is ₹100 per day capped at 0.04%; and above ₹20 crore is ₹200 per day capped at 0.5% of turnover.
Is there a late fee on nil returns?
Yes. A nil GSTR-3B or GSTR-1 still attracts a late fee of ₹20 per day (₹10 CGST + ₹10 SGST) if filed after the due date, capped at ₹500. Filing on time avoids the fee even when there is no tax to pay.
Did the GST 2.0 rate change affect late fees and interest?
No. The September 2025 rate rationalisation changed only the GST rates on supplies. The late fee under Section 47 and interest under Section 50 are procedural provisions and are unchanged, so the figures in this calculator continue to apply for FY 2026-27.
This calculator gives an indicative estimate for general guidance and is not tax advice. Late fee caps and any amnesty relief can change with GST notifications; please confirm the current position before relying on the figure.