Home / Calculators / GST & tax
GST & tax

GST Late Fee & Interest Calculator

Late fee with turnover-based caps and 18% interest for a late GSTR-3B or GSTR-1.

AInputsExample numbers. Type over them.
Return
Nil return?
₹
85 thousand
BResultsClick a row to see its formula
B2fx= min(29 × ₹50, cap ₹2,000)
1Days late29
2Late fee₹1,450
3CGST part₹725
4SGST part₹725
5Interest @ 18% a year₹1,216
6Total payable₹2,666

Each extra day adds ₹50 in late fee and about ₹42 in interest.

ScenariosSaved in this browser only

How this calculator works

Filing a GST return late costs a per-day late fee, capped by your turnover, plus 18% yearly interest on tax paid late in cash. Interest has no cap and keeps running until you pay.

Enter the due date, the date you file and the cash tax involved.

Formula

Days late = filing date − due date Late fee = min(days × ₹50, cap) normal return = min(days × ₹20, ₹500) nil return Caps (GSTR-3B / GSTR-1): ₹2,000 up to ₹1.5 Cr turnover, ₹5,000 for ₹1.5–5 Cr, ₹10,000 above ₹5 Cr Interest = tax paid in cash × 18% × days ÷ 365 (GSTR-3B)

Worked example

A business with turnover under ₹1.5 crore files its GSTR-3B 29 days late with ₹85,000 of cash tax. The late fee is ₹1,450 (₹725 CGST and ₹725 SGST) and interest is about ₹1,216, so ₹2,666 in all.

Things to watch

  • File a nil return on time even when there are no sales; the late fee still applies.
  • Interest is charged on net cash liability, after input tax credit.
  • The late fee cannot be paid from your credit ledger; it must be paid in cash.

Questions

What is the late fee for GSTR-3B?

₹50 a day (₹25 CGST plus ₹25 SGST) for a normal return and ₹20 a day for a nil return, subject to caps based on turnover.

Is there interest on a late GSTR-1?

No. GSTR-1 has a late fee but no interest, because no tax is paid with it.

What is the maximum late fee?

For GSTR-3B: ₹500 for nil returns, and ₹2,000, ₹5,000 or ₹10,000 for normal returns depending on last year’s turnover.

Can late fees be waived?

Only through government amnesty notifications. Check the CBIC site for any current scheme.

For planning and education only, not tax, legal or investment advice. Last reviewed 2026-10-31.