GSTR-1, GSTR-3B & NIL Return Late Fee Calculator

What is it? The GST late fee is ₹50 per day for normal returns and ₹20 per day for NIL returns. Simply click "NIL Return" to use this as a gst late fee for nil return calculator. Need a gstr 1 late fee calculator? This tool covers that too!

Normal: ₹50/day. NIL: ₹20/day. Max capping applies based on turnover.

Interest @ 18% p.a. is calculated only on the tax amount paid through electronic cash ledger.

Calculation Results

Days Delayed 0 Days
Late Fee (CGST + SGST) ₹0
CGST ₹0
SGST ₹0
Interest @ 18% p.a. ₹0
Total Payable ₹0

Disclaimer: Late fee is subject to maximum capping based on your turnover. This calculator provides standard un-capped estimates for general guidance. Always consult the GST portal for exact liability.

Understanding GST Late Fees and Interest in 2026

Missing a GST return deadline happens. Whether it's GSTR-1, GSTR-3B, or GSTR-9, the GST portal automatically calculates a late fee. Our GST late fee calculator allows you to estimate this penalty offline before you log into the portal.

1. Late Fee Calculation Rules

Under the CGST Act, if a registered taxpayer fails to furnish returns by the due date, they must pay a late fee. The standard rate is:

  • Normal Returns (Tax Liability Exists): ₹50 per day (₹25 CGST + ₹25 SGST) of delay.
  • NIL Returns (Zero Tax Liability): ₹20 per day (₹10 CGST + ₹10 SGST) of delay.

Note on Capping: To provide relief to small businesses, the CBIC has introduced maximum capping on late fees based on the taxpayer's Annual Aggregate Turnover (AATO). For example, taxpayers with a turnover up to ₹1.5 crore have a maximum late fee capping of ₹2,000 per return.

2. 18% Interest on Delayed Payment

Unlike the late fee, which is a flat daily charge, interest is charged as a percentage of your outstanding tax liability. Key things to remember:

  • Interest is strictly charged at 18% per annum.
  • It is calculated only on the net cash tax liability. This means if you offset your tax using the Input Tax Credit (ITC) balance in your electronic credit ledger, no interest is charged on that portion. Interest only applies to the amount deposited in cash.

3. How to use this tool

Select whether your return is Normal or NIL. Enter the original statutory Due Date and the Actual Filing Date. If you have an outstanding cash liability, enter it to calculate the 18% interest. Our offline calculator will instantly split the penalty into CGST and SGST.

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Frequently Asked Questions

All about GST late fees and interest calculation.

What is the GST late fee per day?
For normal returns (where tax is payable): ₹50 per day (₹25 CGST + ₹25 SGST). For NIL returns (zero tax liability): ₹20 per day (₹10 CGST + ₹10 SGST). This applies per return that is filed late — so filing both GSTR-1 and GSTR-3B late doubles the late fee.
Is there a maximum cap on GST late fees?
Yes. The CBIC has introduced turnover-based maximum late fee caps: (1) Up to ₹1.5 Crore turnover: max ₹2,000 per return. (2) ₹1.5 Crore to ₹5 Crore: max ₹5,000 per return. (3) Above ₹5 Crore: max ₹10,000 per return. Annual return (GSTR-9) has a separate cap of 0.25% of turnover.
How is 18% GST interest calculated on delayed tax payment?
Interest is calculated as: Interest = Tax Liability × 18% × (Days Delayed ÷ 365). It applies only on the net cash tax liability — i.e., the amount you owe that cannot be covered by ITC in your Electronic Credit Ledger. If your ITC covers the full liability, no interest is charged.
Is GST late fee charged separately for CGST and SGST?
Yes. The ₹50/day late fee (for normal returns) is split as ₹25 CGST and ₹25 SGST. You pay the CGST portion from your CGST Electronic Cash Ledger and the SGST portion from your SGST ledger. You cannot use IGST credit to pay late fees.
What is the late fee for GSTR-1?
GSTR-1 late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with outward supplies, and ₹20 per day for NIL returns. The maximum cap applies based on your annual turnover (see turnover-based caps above). Note: GSTR-1 late fee is separate from GSTR-3B late fee.
What is the late fee for GSTR-3B?
GSTR-3B late fee is also ₹50/day for normal returns and ₹20/day for NIL returns, with the same turnover-based maximum caps. Additionally, interest at 18% per annum is charged on any outstanding cash tax liability for the period of delay. Filing GSTR-3B late also blocks you from filing subsequent months.
Can I get a waiver of GST late fees?
The CBIC periodically announces amnesty schemes waiving or reducing late fees for taxpayers who file pending returns within a specified window. These are announced via GST Council decisions and CBIC notifications. Outside of amnesty periods, late fees are mandatory and cannot be waived on the portal.
Is interest charged on ITC utilization?
No. Interest at 18% under Section 50 of the CGST Act is charged only on the cash component of the tax liability — the amount that exceeds your available ITC. If you have sufficient ITC in your Electronic Credit Ledger to cover the tax, the interest amount is zero even if you file late.
What is the penalty for not filing GSTR-9 (Annual Return)?
The late fee for GSTR-9 (Annual Return) is ₹200 per day (₹100 CGST + ₹100 SGST), subject to a maximum of 0.25% of the state turnover. For example, if your Karnataka turnover is ₹10 Crore, the maximum GSTR-9 late fee for Karnataka is ₹2,50,000.
Does late GSTR-1 filing block GSTR-3B filing?
Yes. If GSTR-1 is not filed for the previous month, the GST portal restricts filing of GSTR-3B for the current month. Similarly, if GSTR-3B is not filed, it can restrict e-way bill generation. This cascading effect makes timely filing extremely important for business continuity.