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GST Hisab

GST Late Fee Calculator

Pick the return, enter the due date and the date you filed. See the CGST and SGST late fee, with the cap already applied.

GST Late Fee Calculator

Return
Nil return? (no tax payable)
Aggregate turnover, previous FY

Monthly: 20th of next month

Result

Fill the dates to see the late fee.

Late fee is paid in cash only, never from ITC. Interest on late tax is separate; see the GST interest calculator.

GSTR-3B and GSTR-1 late fee

For tax periods from June 2021 onward, the fee is ₹50 for each day of delay: ₹25 under CGST and ₹25 under SGST. A nil return costs ₹20 a day. The fee stops at a cap, and the cap depends on your aggregate turnover in the previous financial year.

SituationPer dayMaximum
Nil return₹20₹500
Turnover up to ₹1.5 crore₹50₹2,000
₹1.5 crore to ₹5 crore₹50₹5,000
Above ₹5 crore₹50₹10,000

The caps come from Notification 19/2021-CT for GSTR-3B and 20/2021-CT for GSTR-1; above ₹5 crore the Section 47 limit of ₹5,000 per Act applies. Each return is separate, so a business 30 days late with both GSTR-1 and GSTR-3B pays two fees.

Example: a small Pune shop with ₹80 lakh turnover files the October 2026 GSTR-3B on 30 November instead of 20 November. That is 10 days, so ₹500: ₹250 CGST and ₹250 SGST. If it waits 60 days, the fee hits the ₹2,000 cap and stays there.

GSTR-9 annual return late fee

From FY 2022-23, Notification 07/2023-CT made the annual return fee depend on turnover of that year:

Turnover of the FYPer dayMaximum
Up to ₹5 crore₹500.04% of turnover in the State
₹5 crore to ₹20 crore₹1000.04% of turnover in the State
Above ₹20 crore₹2000.5% of turnover in the State

Good news for small businesses: from FY 2024-25, anyone with aggregate turnover up to ₹2 crore does not have to file GSTR-9 at all (Notification 15/2025-CT). No filing, no late fee. Where GSTR-9C is also needed, the fee runs until both are filed (Circular 246/03/2025).

Things people get wrong

Late fee can't be paid from input tax credit; it is cash only. It is also charged on a nil return, which surprises many first-time filers. And it is not the same as interest. If tax was paid late as well, add interest at 18% a year using the GST interest calculator.

FAQs

What is the late fee for GSTR-3B per day?
₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, subject to a cap of ₹500 for nil returns and ₹2,000, ₹5,000 or ₹10,000 depending on previous-year turnover.
Is there a late fee on nil GSTR-1?
Yes, ₹20 a day (₹10 CGST + ₹10 SGST), with a maximum of ₹500 per return.
What is the maximum late fee for GSTR-9?
0.04% of turnover in the State for turnover up to ₹20 crore, and 0.5% above ₹20 crore, for FY 2022-23 onward.
Do I need to file GSTR-9 if turnover is below ₹2 crore?
Not from FY 2024-25 onward. Notification 15/2025-CT exempts businesses with aggregate turnover up to ₹2 crore from filing the annual return.
Can late fee be paid from ITC?
No. Late fee is paid only from the electronic cash ledger.

Sources: Section 47, CGST Act; Notifications 19/2021-CT, 20/2021-CT, 07/2023-CT, 15/2025-CT; Circular 246/03/2025-GST. Special cases (cancelled registrations, amnesty windows) are not covered; check with your CA.

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