Note: If you also paid tax late, you may owe interest in addition to this late fee. Calculate Interest →
View calculation details
Late Fee = min(Daily Rate × Days, Maximum Cap)
CGST = ₹50/day (cap ₹5,000)
SGST = ₹50/day (cap ₹5,000)
Based on Section 47 of CGST Act. Rates subject to government notifications.
How to Calculate Your Penalty
Get your result in 4 simple steps
Select Return Type
Choose GSTR-3B, GSTR-1, or other return
Check Liability
Do you have tax to pay? (Yes/No)
Enter Days
Days passed since the due date
See Result
Get total fee with cap applied
Real-Life Case Studies
See how the calculation works in practice
Rahul’s Mobile Shop
Missed GSTR-3B by 20 days
Rahul had a busy month and forgot to file his GSTR-3B. He had ₹5,000 tax to pay. He filed 20 days after the due date.
Priya’s Consultancy
Delayed by 6 months (Nil Return)
Priya had no business for 6 months and forgot to file Nil Returns. She was 180 days late. She was worried about huge fines.
She saved ₹8,000 due to the cap!
Don't Confuse Late Fee with Interest
You often have to pay BOTH. Understand the difference.
Many taxpayers think paying the late fee is enough. It is not.
Quick Check: What do you owe?
Check Interest Liability →
| Feature | Late Fee (Sec 47) | Interest (Sec 50) |
|---|---|---|
| Charged For | Delayed Filing | Delayed Payment |
| Calculation | Per Day (Fixed Amount) | Per Annum (Percentage) |
| Rate | ₹50 or ₹100 / day | 18% or 24% / year |
| Maximum Cap? | Yes (₹10k Max) | No Limit ⚠️ |
| Payment | Cash Ledger only | Cash or Credit Ledger |
Consequences & Payment
Why you shouldn't ignore the late fee
⚠️ What if I don’t pay?
1
You Cannot File Next Return
The GST Portal blocks the filing of subsequent returns (e.g., October) until you file the pending one (September) and pay its late fee.
2
E-Way Bill Blocking
If you fail to file returns for 2 consecutive periods, your E-Way Bill generation facility will be blocked.
3
GST Registration Cancellation
Continuous non-filing (usually 6 months) can lead to suo moto cancellation of your GST registration by the officer.
💳 How to Pay?
You don’t need to calculate this manually and create a separate challan. The system does it for you.
- Login to GST Portal.
- Go to the return filing dashboard.
Select the CURRENT month.
The system automatically populates the late fee from the PREVIOUS month delay in the payment table.
- Pay it via Cash Ledger to submit the return.
Note: Late fee must be paid in CASH only. You cannot use Input Tax Credit (ITC) balance to pay late fees.
Current Late Fee Rates (2025)
Based on CGST Notification No. 19/2021
| Category | CGST | SGST | Total / Day | Max Cap |
|---|---|---|---|---|
| Nil Tax Liability No sales/purchase | ₹25 | ₹25 | ₹50 | ₹1,000 |
| Annual Turnover < 1.5 Cr Small Taxpayers | ₹25 | ₹25 | ₹50 | ₹4,000 |
| Annual Turnover 1.5 Cr - 5 Cr | ₹25 | ₹25 | ₹50 | ₹10,000 |
| Others (With Tax Liability) Standard Rate | ₹50 | ₹50 | ₹100 | ₹10,000 |
- Note: This calculator uses the standard rates (Nil: ₹50/day, Others: ₹100/day) which covers most scenarios. Caps are applied based on general category.
Related Professional Tools
More specialized calculators for GST compliance
Frequently Asked Questions
Common doubts cleared
What is the late fee for filing GST late in 2025?
For most businesses (GSTR-3B/GSTR-1), the late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for Nil returns, capped at ₹1,000. For returns with tax liability, it is ₹100 per day (₹50 CGST + ₹50 SGST), capped at ₹10,000. Note: Annual returns (GSTR-9) have different rules.
Is there a maximum limit (Cap) for GST late fee?
Yes, thankfully! The government has capped the maximum late fee to protect businesses. For Nil returns, you will never pay more than ₹500 (CGST) + ₹500 (SGST) = ₹1,000 per return. For others, the max is ₹5,000 + ₹5,000 = ₹10,000 per return. Our calculator automatically applies this cap.
What is the difference between Late Fee and Interest?
**Late Fee** is a penalty for filing the return form late (Section 47). **Interest** is the cost of holding government money (tax) late (Section 50). If you file late AND pay late, you must pay BOTH. Interest is calculated at 18% per annum.
How do I pay the GST late fee?
You cannot pay late fee separately in a challan. It is automatically calculated by the GST Portal when you file your NEXT return. For example, if you are filing GSTR-3B for January late, the portal will add the late fee to your February liability column.
Can GST late fee be waived?
Generally, no. The GST portal system is automated and will not allow filing without paying the calculated late fee. However, during amnesty schemes (announced by government notifications), late fees may be reduced or waived for specific past periods.