GST Late Fee Calculator

Estimate GST late fees in India under Section 47 for GSTR-3B, GSTR-1, GSTR-4, or GSTR-9. This calculator supports only the base rules for these four returns. Enter the official due date, filing date, and only the rule inputs that apply to your return.

Return Type

Filing Status

Official Return Due Date

Actual or Expected Filing Date

Delay Days: 26 Days
Daily Late Fee Rate: ₹20.00
Uncapped Fee: ₹520.00
Statutory Cap: ₹500.00
CGST: ₹250.00
SGST/UTGST: ₹250.00

Final Late Fee

₹500.00

Key insight

The uncapped fee has reached the statutory cap for the selected base rule.

Base rule period: GSTR-1 and GSTR-3B from the June 2021 tax period onward

Main assumption: This is a combined Section 47 late-fee estimate using the dates and rule inputs above.

Special notifications: Waivers, amnesties, court orders and deadline extensions are excluded.

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What is already in this estimate?

The large number is a Section 47 late-fee estimate. This figure is not a GST Portal liability.

The default example is a NIL GSTR-3B with official due date 2021-06-20 and filing date 2021-07-16: 26 delay days × ₹20 = ₹520 uncapped, then the ₹500 cap brings the result to ₹500.

Section 50 interest belongs on another page.

Open the GST Interest Calculator for delayed-payment interest

Which Section 47 base rule applies?

These are the base rules this calculator uses. For a quarterly GSTR-1 or QRMP GSTR-3B, enter that period's official due date. This calculator does not look up due dates. Enter the official due date for your own return, because a special extension can still change it.

Rule table: Section 47 base rules
Return	Combined daily fee	Combined cap	Turnover input	Period covered
GSTR-3B	NIL: ₹20. Non-NIL: ₹50.	NIL: ₹500. Non-NIL: ₹2,000, ₹5,000, or ₹10,000.	Preceding-FY AATO for a non-NIL cap.	June 2021 tax period onward.
GSTR-1	NIL: ₹20. Non-NIL: ₹50.	NIL: ₹500. Non-NIL: ₹2,000, ₹5,000, or ₹10,000.	Preceding-FY AATO for a non-NIL cap.	June 2021 tax period or quarter onward.
GSTR-4 composition annual return	NIL: ₹20. Non-NIL: ₹50.	NIL: ₹500. Non-NIL: ₹2,000.	No turnover input in this calculator.	FY 2021-22 onward.
GSTR-9 annual return	₹50, ₹100, or ₹200 by relevant-FY AATO.	0.04% or 0.50% of State/UT turnover.	Relevant-FY AATO selects rate; State/UT turnover selects cap.	FY 2022-23 onward.

Where can I check the rules?

The rule table and scenarios use the notices below. Each notice has its own period and conditions; this calculator does not automatically apply special relief outside the stated base rules.

Rules reviewed: July 30, 2026.

Estimate and general information only. This is not filing, tax, or legal advice. Check the applicable notification and portal-computed liability before filing or paying.

CBIC Notification 19/2021-Central Tax
GSTR-3B late-fee rationalisation from the June 2021 tax period onward.
CBIC Notification 20/2021-Central Tax
GSTR-1 late-fee rationalisation from the June 2021 tax period or quarter onward.
CBIC Notification 21/2021-Central Tax
GSTR-4 late-fee rationalisation for FY 2021-22 onward.
CBIC Notification 07/2023-Central Tax
GSTR-9 late-fee rationalisation from FY 2022-23 onward.

Illustrative scenarios

Can I reproduce the result?

Each scenario uses the page's current base rules. Select its button to place the listed values in the calculator.

Illustrative scenarios, not customer results. Confirm your own official dates and notifications.

NIL GSTR-3B reaches the ₹500 cap

A NIL GSTR-3B for the June 2021 tax period is filed 26 calendar days after the official due date.

Inputs

Return: GSTR-3B Status: NIL Official due date: 2021-06-20 Filing date: 2021-07-16

Output

26 delay days × ₹20 = ₹520. The combined ₹500 cap applies, so final late fee: ₹500.

Why this result: The NIL rate is ₹20 per day, but the result cannot exceed the ₹500 base cap.
What it means: More delay does not increase this base-rule estimate beyond ₹500.
Where it stops: This does not apply a waiver, extension, or other notification for the filing period.

Non-NIL GSTR-1 reaches the ₹2,000 cap

A non-NIL GSTR-1 is filed 41 calendar days late. The preceding-FY AATO is up to ₹1.5 crore.

Inputs

Return: GSTR-1 Status: Non-NIL Preceding-FY AATO: up to ₹1.5 crore Official due date: 2021-06-11 Filing date: 2021-07-22

Output

41 delay days × ₹50 = ₹2,050. The AATO-based ₹2,000 cap applies, so final late fee: ₹2,000.

Why this result: The selected preceding-FY AATO band sets the non-NIL cap at ₹2,000.
What it means: The calculator exposes both the uncapped amount and the cap, so the reduction is auditable.
Where it stops: Use the official GSTR-1 due date for the actual filing frequency and any extension.

GSTR-9 below the percentage cap

A FY 2022-23 GSTR-9 is filed 20 calendar days late. Relevant-FY AATO and State/UT turnover are both ₹1 crore.

Inputs

Return: GSTR-9 Financial year: 2022-23 Relevant-FY AATO: ₹1,00,00,000 State/UT turnover: ₹1,00,00,000 Official due date: 2023-12-31 Filing date: 2024-01-20

Output

20 delay days × ₹50 = ₹1,000. The percentage cap is ₹4,000, so final late fee: ₹1,000.

Why this result: AATO up to ₹5 crore selects ₹50 per day; 0.04% of ₹1 crore creates a ₹4,000 cap.
What it means: The daily-fee result remains below the percentage cap in this example.
Where it stops: The values illustrate the base rule only and are not a statement of a taxpayer's GSTR-9 liability.

Which turnover figure applies?

For delayed non-NIL GSTR-3B or GSTR-1, the preceding-FY AATO band selects the cap. For GSTR-9, relevant-FY AATO selects the daily rate, while turnover in the State or Union territory sets the percentage cap. Do not substitute one turnover figure for the other.

This is a general estimate, not a GST Portal liability. It does not determine a cash-payment balance or how the portal applies a payment. It also excludes waiver and amnesty notifications, court orders, special due-date extensions, and any portal-specific calculation. Check the portal and the notification that applies to your filing period before filing or paying.

Is late fee the same as a penalty or interest?

A search for GST penalty or fine usually means this Section 47 late fee. This calculator estimates that late fee for filing a return after its due date. It is not Section 50 payment interest, and it is not a separate penalty calculator. It does not include a Section 50 input, an interest-rate selector, or a combined penalty total.

Open the GST Interest Calculator for delayed-payment interest

GST Late Fee Calculator FAQ

Q1.Does this calculator apply waiver or amnesty notifications?

No. It estimates the base rules shown on this page. A waiver, amnesty, court order, extension, or other special notification may change a liability. Check the GST Portal and the notification for your filing period before filing or paying.

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