Calculate GST Late Fee
Select the GST return, enter the original due date and actual filing date, and provide the details required for the selected return.
GST Late Fee Reference
The calculator uses the following simplified reference structure. Notifications, waivers, and amnesty schemes can change the amount payable for a particular tax period.
| Return | Category | Daily Fee | Maximum / Cap |
|---|---|---|---|
| GSTR-1 | NIL outward supplies | ₹20/day | ₹500 |
| GSTR-1 | AATO up to ₹1.5 cr | ₹50/day | ₹2,000 |
| GSTR-1 | AATO ₹1.5–5 cr | ₹50/day | ₹5,000 |
| GSTR-1 | AATO above ₹5 cr | ₹50/day | ₹10,000 |
| GSTR-3B | NIL tax liability | ₹20/day | ₹500 |
| GSTR-3B | AATO up to ₹1.5 cr | ₹50/day | ₹2,000 |
| GSTR-3B | AATO ₹1.5–5 cr | ₹50/day | ₹5,000 |
| GSTR-3B | AATO above ₹5 cr | ₹50/day | ₹10,000 |
| GSTR-4 | NIL | ₹20/day* | ₹500 |
| GSTR-4 | Other | ₹50/day* | ₹2,000 |
| GSTR-7 | All covered returns | ₹50/day | ₹2,000 |
| GSTR-9 | AATO up to ₹5 cr | ₹50/day | 0.04% of State/UT turnover |
| GSTR-9 | AATO ₹5–20 cr | ₹100/day | 0.04% of State/UT turnover |
| GSTR-9 | AATO above ₹20 cr | ₹200/day | 0.5% of State/UT turnover |
* For GSTR-4, the statutory late-fee cap is the key amount used here. The daily display is an illustrative equivalent for the calculator interface and should not be treated as overriding a period-specific portal computation.
How GST Late Fee Is Calculated
GSTR-1 and GSTR-3B
For GSTR-1 and GSTR-3B, the rationalised late-fee structure uses ₹20 per day for NIL cases and ₹50 per day for other cases, with maximum caps linked to the taxpayer's turnover category. The capped amounts are ₹500 for NIL cases and ₹2,000, ₹5,000 or ₹10,000 for other cases depending on AATO.
GSTR-4
For financial years from 2021-22 onward, the late fee is capped at ₹500 where the return has no tax liability and ₹2,000 in other cases.
GSTR-7
For GSTR-7, the rationalised late fee is ₹50 per day, subject to a maximum of ₹2,000 per return for the relevant periods covered by the notification.
GSTR-9
GSTR-9 uses a tiered daily rate based on AATO. The calculator applies ₹50, ₹100 or ₹200 per day for the three turnover bands and calculates the applicable percentage-based cap using State/UT turnover.
Can the actual amount be different?
Yes. Waivers, conditional relaxations, amnesty schemes, government notifications, extensions and tax-period-specific relief may change the amount. The GST portal should be treated as the final system for the amount payable for a particular filing.
Can ITC be used to pay late fee?
Late fee is generally payable through the Electronic Cash Ledger rather than by using input tax credit.
Primary reference points include CBIC Notifications 19/2021-CT, 20/2021-CT, 21/2021-CT, 22/2021-CT and Notification 07/2023-CT, along with GST Council material describing the rationalised late-fee structure.