GST Late Fee & Interest Penalty Calculator
Know the exact penalty before you file. This calculator applies the current per-day late fee structure (₹50/₹20 with caps), interest at 18% p.a. on net tax liability, and turnover-based maximum caps so you can plan your cash outflow accurately.
What this covers
- GSTR-1, GSTR-3B and annual return support
- NIL return reduced fee (₹20/day) handled
- Turnover-based caps (₹500 / ₹2,000 / ₹5,000 / ₹10,000)
- Interest @ 18% p.a. on net tax liability
- Day-by-day breakdown for audit trail
Common questions
- What is the late fee for GSTR-3B?
- For regular returns: ₹50 per day (₹25 CGST + ₹25 SGST). For NIL returns: ₹20 per day (₹10 CGST + ₹10 SGST). Capped at ₹500, ₹2,000, ₹5,000 or ₹10,000 depending on annual turnover.
- How is interest on late GST calculated?
- Interest is charged at 18% per annum on the net tax liability for the number of days delayed, calculated from the day after the due date until the date of actual payment.
- Is there a maximum cap on GST late fees?
- Yes. For GSTR-1 and GSTR-3B the maximum late fee is turnover-based: ₹2,000 (turnover up to ₹1.5 cr), ₹5,000 (₹1.5–5 cr) and ₹10,000 (above ₹5 cr). NIL returns are capped at ₹500. Each cap is split equally between CGST and SGST.
- What is the penalty for not registering under GST?
- Failing to register when liable attracts a penalty of ₹10,000 or the amount of tax evaded, whichever is higher, under Section 122 of the CGST Act.
- Is interest charged even if I file the return on time but pay late?
- Yes. Interest at 18% per annum applies to any tax paid after the due date, independent of the late-filing fee, and is computed on the net cash liability.
About Ledgester
Ledgester is the Indian GST law, made queryable. The CGST Act, its rules, notifications and rulings, encoded into a fast, plain-English interface that professionals consult dozens of times a day. A reference tool from Ledgester.