GST Late Fee & Interest Penalty Calculator India — FY 2025-26
Calculate late filing fees for GSTR-3B, GSTR-1, and CMP-08 returns with turnover-based caps. Compute interest at 18% on delayed tax payment and 24% on excess ITC. Covers nil vs non-nil returns, CGST/SGST split, composition scheme, and daily penalty breakdown. Updated for FY 2025-26 per CBIC Notification 20/2021.
Try another scenario
How to Use This Calculator
GSTR-3B Late Fee tab
Select whether your return is nil (no sales, no tax) or non-nil. Enter the due date and your actual filing date. For non-nil returns, enter the net tax payable in cash (after ITC set-off) to calculate interest at 18% p.a. Use the advanced options to select your turnover slab (this affects the fee cap) and whether you are a composition scheme dealer.
GSTR-1 Late Fee tab
Enter the GSTR-1 due date (11th of the following month for monthly filers) and your filing date. Select nil or non-nil and your turnover slab. The calculator shows the late fee with applicable cap. Note: no interest applies on GSTR-1 late filing, but it blocks your GSTR-3B and your buyers' ITC claims.
Interest Calculator tab
Choose between late tax payment (18% p.a.) and excess ITC wrongly utilised (24% p.a.). Enter the amount, due date, and payment/reversal date. The calculator shows daily interest cost, total interest, and a monthly breakdown for longer delays.
Share your result
Every input is encoded in the URL. Click Share to send your exact scenario to a CA, colleague, or save for later reference.
The Formula
GST late filing attracts two types of penalties: a flat late fee per day of delay (Section 47, CGST Act) and interest on delayed tax payment (Section 50). Both are computed separately.
Late Fee = Days Late × Fee Per Day
Fee Per Day = ₹50/day (non-nil) or ₹20/day (nil return)
Actual Fee = min(Late Fee, Maximum Cap for your turnover slab)
CGST/SGST Split:
CGST Late Fee = Actual Fee / 2
SGST Late Fee = Actual Fee / 2
Interest on Late Tax Payment (Section 50(1)):
Interest = Net Tax Liability × 18% × (Days / 365)
Interest on Excess ITC (Section 50(3)):
Interest = Excess ITC × 24% × (Days / 365)
Late Fee Caps (per return, FY 2025-26):
• Nil return: ₹500
• AATO ≤ ₹1.5 Cr: ₹2,000
• AATO ₹1.5 Cr – ₹5 Cr: ₹5,000
• AATO > ₹5 Cr: ₹10,000
• CMP-08 (composition): ₹2,000
The late fee is split equally between CGST and SGST (or CGST and UTGST for Union Territories). For IGST, there is no separate late fee — it is always charged under CGST and SGST/UTGST.
Example
Priya — Small business owner, AATO ₹80 Lakh, delayed GSTR-3B
Priya runs a garment business in Chennai. Her January 2026 GSTR-3B was due on 20 February 2026, but she filed it on 25 March 2026 (33 days late). Her net tax payable in cash was ₹1,50,000.
Step 1: Calculate Days Late
Step 2: Calculate Late Fee
Step 3: Calculate Interest
Step 4: Total Penalty
Priya pays ₹4,091 as penalty for the 33-day delay. If she had filed just 7 days late, the late fee would have been only ₹350 and interest ₹518 — total ₹868. Early filing saves significantly.