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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.

Aggregate annual turnover (AATO) in the preceding financial year determines the non-NIL cap.

Final Late Fee

Complete the required inputs to see a result.

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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Which Section 47 base rule applies?

These are the base rules this calculator uses. Enter your official due date because a special extension can change it.

Rule table: Section 47 base rules
ReturnCombined daily feeCombined capTurnover inputPeriod covered
GSTR-3BNIL: ₹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-1NIL: ₹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 returnNIL: ₹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.

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.

01

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.
02

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.
03

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 interest?

This calculator estimates Section 47 late fee for filing a return after its due date. It does not include Section 50 payment interest, 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.How does the calculator count late-filing days?

It counts calendar days after the official due date you enter. A filing date on or before that official date produces a ₹0 result. The calculator does not guess a due date because extensions and filing frequency can change it.

Q2.Why are AATO and State/UT turnover separate inputs?

For GSTR-9 from FY 2022-23, relevant-FY aggregate annual turnover (AATO) selects the daily rate. Turnover in the State or Union territory sets the percentage cap. They measure different things, so one cannot replace the other.

Q3.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.

Q4.Does the calculator choose my return due date?

No. Enter the official due date for your own return. The result depends on that date and your actual or expected filing date.

Q5.What is the difference between late fee (Section 47) and interest (Section 50)?

Section 47 late fee concerns a delayed return filing. Section 50 interest concerns delayed GST payment. This page calculates only the Section 47 late-fee task; use the separate GST Interest Calculator for the payment-interest task.

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Disclaimer: This tool provides arithmetic for one GST rate at a time, not tax, legal or filing advice. Check the original transaction's rate, rounding, exemptions, invoice requirements and filing rules before using a result for an invoice or return.