GST Late Fee Calculator

Calculate the late fee for filing a GST return (GSTR-3B) after the due date.

Free to use
Accurate results
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Works on all devices

Enter days late and whether it's a nil return to calculate your GST late fee.

Days late *

days

Nil return (no tax liability)

Your result

₹500

Total late fee

Late fee per Act (CGST or SGST)₹25

AI explanation

Formula

₹50/day (₹25 CGST + ₹25 SGST) for a normal return, ₹20/day (₹10+₹10) for a nil return, each capped

Worked example

10 days late, normal return

Worked example: 10 days late, normal return
Field	Value
Days late	10
Nil return (no tax liability)	false
Total late fee	500
Late fee per Act (CGST or SGST)	25

Assumptions

Uses commonly cited late fee rates and caps under current GSTN practice — actual caps have varied over time and by annual turnover slab via periodic notifications.
Applies to GSTR-3B; other return types (GSTR-1, annual returns) may have different fee structures.
Informational only.

Frequently asked questions

How much is the GST late fee per day?

₹50 per day (₹25 CGST + ₹25 SGST) for a normal return, or ₹20 per day (₹10 + ₹10) for a nil return, each subject to a maximum cap.

What is a nil return?

A GST return filed when there's no tax liability for the period — no sales, purchases, or output tax to report — which attracts a lower late fee than a normal return.

Do late fee caps ever change?

Yes — the GST Council has periodically revised late fee caps via notifications, sometimes differentiating by annual turnover slab. Verify current rates on the GST portal before relying on this for compliance purposes.

Related calculators

Sources

Central Goods and Services Tax Act, 2017 — Section 47 — Central Board of Indirect Taxes and Customs (CBIC). Effective 01-07-2017, reviewed 13-09-2026.

This calculator provides a general estimate only and does not constitute tax advice. Verify current late fee rates on the GST portal.

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