Free tool

GST late fee calculator

Estimate the late fee and 18% interest on a delayed GSTR-1 or GSTR-3B. Enter the days delayed and your net tax liability to see the total payable.

Late fee & interest

Estimate GSTR-1 / GSTR-3B late fee and 18% interest for delayed filing

Return type

Interest is charged at 18% p.a. on the net tax paid in cash. Nil returns have no interest.

Estimated total payable

₹897.95

Late fee (15 × ₹50)

₹750.00

375 CGST + ₹375 SGST

Interest @ 18% p.a.

₹147.95

15 days

A maximum late-fee cap applies per return (turnover-based, e.g. ₹500–₹5,000 per return for many taxpayers). This estimate does not apply the cap — verify the exact figure on the GST portal before paying.

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How GST late fee & interest work

  • Late fee per day

    ₹50/day (₹25 CGST + ₹25 SGST) for returns with tax, and ₹20/day (₹10 + ₹10) for nil returns, counted from the due date to the filing date.

  • Interest on tax

    18% per annum on the net tax paid in cash after the due date. Nil returns carry no interest because there is no tax.

  • Maximum cap

    A turnover-based maximum late-fee cap applies per return (commonly ₹500 to ₹5,000). This tool shows the uncapped estimate — verify the cap on the portal.

  • Per Act

    Late fee is charged separately under the CGST and SGST Acts, which is why the per-day figures are split into two equal halves.

FAQ

GST late fee FAQs

What is the late fee for GSTR-3B or GSTR-1?+

The late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for a return with tax, and ₹20 per day (₹10 + ₹10) for a nil return, counted from the due date until you file. A turnover-based maximum cap applies per return.

How much interest is charged on late GST payment?+

Interest is 18% per annum on the net tax paid in cash after the due date. It is calculated for the number of days of delay (amount × 18% × days ÷ 365).

Is there interest on a nil return?+

No. A nil return has no tax liability, so no interest applies — only the ₹20/day late fee until it is filed.

Is there a maximum late fee?+

Yes. The late fee is capped per return based on turnover (commonly ₹500 to ₹5,000). This calculator shows the uncapped estimate — confirm the applicable cap on the GST portal.

Does PocketGST file returns or pay the fee?+

No. PocketGST prepares GSTR-1/GSTR-3B helper reports so filing is faster, but you pay any late fee and interest and file on the official GST portal.