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GST Late Filing Penalty Calculator

Penalty Calculator

GST Late Filing Penalty Calculator

Calculate exact penalties, interest, and late fees based on Indian compliance law

Missing a GST return filing deadline costs money every day. This calculator tells you exactly how much.

Late fee for GSTR-1 and GSTR-3B is Rs. 50 per day per return for non-nil returns (Rs. 25 CGST + Rs. 25 SGST) under Section 47 of the CGST Act, 2017, as revised by CBIC Notification 19/2021. For nil returns - months with no sales - the rate drops to Rs. 20 per day, capped at Rs. 500 per return.

For GSTR-9 (the annual return), the rate is Rs. 200 per day, but the total is capped at 0.50% of your annual turnover (0.25% CGST + 0.25% SGST) under Section 47(2) of the CGST Act.

If you also have outstanding tax that has not been paid, interest accrues separately at 18% per annum on that amount under Section 50. Interest is not capped - it compounds daily until the tax is actually paid.

Select your return type, enter how many days late you are, and add any outstanding tax liability to see your full exposure. The calculator separates late fee from interest so you know what is fixed and what is still growing.

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How to Use This Calculator

What the numbers mean:

Late fee is fixed once you file - it stops the moment the return is submitted. The amount shown is what you owe today.

Interest on unpaid tax continues to grow every day until the tax is paid - filing the return alone does not stop it. If you have outstanding tax, pay it and file simultaneously.

Turnover-based caps for GSTR-1 and GSTR-3B:

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Turnover up to Rs. 1.5 crore: Rs. 2,000 per return

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Turnover Rs. 1.5 crore to Rs. 5 crore: Rs. 5,000 per return

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Turnover above Rs. 5 crore: Rs. 10,000 per return

These caps were introduced by CBIC Notification 19/2021. The calculator applies the standard Rs. 5,000 cap as a conservative estimate - check the exact cap for your AATO.

Next step:

File the return immediately. The late fee is payable in cash only - you cannot use ITC from your credit ledger to pay it.

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Frequently Asked Questions

Rs. 50 per day per return for non-nil returns (Rs. 25 CGST + Rs. 25 SGST), capped at Rs. 10,000 per return for turnover above Rs. 5 crore. Rs. 20 per day for nil returns, capped at Rs. 500. Rates per CBIC Notification 19/2021, effective June 2021.

Yes. If you had no sales in the period and are filing a nil return, the late fee is Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST), capped at Rs. 500 per return. This is significantly lower than the Rs. 50/day rate for non-nil returns.

Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), capped at 0.50% of your annual turnover in the state. The 0.50% is the combined cap - 0.25% per Act under Section 47(2) of the CGST Act. GSTR-9 is mandatory only above Rs. 2 crore annual turnover.

No. Late fees must be paid in cash from your electronic cash ledger. You cannot use Input Tax Credit to pay GST late fees. This is explicitly stated in the GST law - ITC can only offset tax liability, not fees or penalties.

After 6 consecutive months of non-filing, the GST portal suspends your GSTIN. You cannot generate e-way bills or file new returns until all pending returns are filed. After suspension, the department can initiate suo-moto cancellation of your GST registration.

Yes. Section 50 of the CGST Act charges interest at 18% per annum on outstanding tax from the original due date, regardless of when you file the return. Filing on time stops the late fee but does not stop interest on unpaid tax.
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How we reviewed this page

The penalty amounts, deadlines, and regulatory requirements on this page are sourced directly from official government portals. We do not use secondary sources. When regulations change, we update the page.