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).