Calculate late filing fees and interest
Missing GST return deadlines attracts late filing fees and interest charges. This calculator helps you determine the exact penalty amount based on delay duration and return type.
| Return Type | Late Fee (per day) | Maximum Cap |
|---|---|---|
| GSTR-3B (Regular) | ₹100/day (₹50 CGST + ₹50 SGST) | ₹10,000 |
| GSTR-3B (NIL) | ₹20/day (₹10 CGST + ₹10 SGST) | ₹2,000 |
| GSTR-1 | ₹100/day (₹50 CGST + ₹50 SGST) | ₹10,000 |
| GSTR-4 | ₹100/day | ₹5,000 |
| GSTR-9 | ₹200/day (₹100 CGST + ₹100 SGST) | ₹20,000 |
Interest is charged at 18% per annum on the tax amount from the due date till the date of payment. The formula is:
Interest = (Tax Amount × 18 × Number of Days) / (100 × 365)
Late filing fee is ₹50 per day per Act (CGST + SGST = ₹100/day for GSTR-3B). Maximum late fee is ₹10,000 (₹5,000 CGST + ₹5,000 SGST). For NIL return, it's ₹20/day (₹10 CGST + ₹10 SGST), max ₹2,000.
Interest on delayed GST payment is 18% per annum calculated from the due date till the payment date. Formula: Interest = (Tax Amount × 18 × Number of Days) / (100 × 365)
Yes, but at a reduced rate. NIL returns attract ₹20/day late fee (₹10 CGST + ₹10 SGST) with a maximum cap of ₹2,000 instead of ₹10,000 for regular returns.
Late fee cannot be waived automatically. However, the government may announce amnesty schemes periodically where late fees are reduced or waived for a limited period.
GST24.in is a GST consulting service provider. Late fee rules may change. Always verify current rates on the GST portal before payment.
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