GST Late Fee & Interest Calculator - GSTR-3B, GSTR-1, GSTR-9

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Enter the due date and the filing date to see the late fee and interest.

GST late fee and interest rules

How are the GST late fee and interest calculated?

The late fee is a daily amount for each day late, up to a cap. Interest applies only to a late GSTR-3B. Days late count from the day after the due date to the filing date. The late fee is charged per head: once under CGST and the same amount again under SGST or UTGST.

Late fee per head = lower of (daily fee × days late) and cap
Total late fee = CGST + SGST/UTGST

Daily fee and cap per head come from the table below. The late fee cannot be more than the cap.

Interest = tax paid in cash × 18% × days ÷ 365

Only for GSTR-3B. Tax paid in cash is tax paid from the electronic cash ledger. Days run from the day after the due date to the date the tax is paid.

Late fee rates and caps, CGST and SGST together
Return	Filed as or aggregate turnover	Per day	Maximum
GSTR-3B, GSTR-1	Nil return	₹ 20	₹ 500
GSTR-3B, GSTR-1	Up to ₹1.5 crore, previous year	₹ 50	₹ 2,000
GSTR-3B, GSTR-1	₹1.5 crore to ₹5 crore, previous year	₹ 50	₹ 5,000
GSTR-3B, GSTR-1	Above ₹5 crore, previous year	₹ 50	₹ 10,000
GSTR-9	Up to ₹5 crore, that year	₹ 50	0.04% of turnover in the State
GSTR-9	₹5 crore to ₹20 crore, that year	₹ 100	0.04% of turnover in the State
GSTR-9	Above ₹20 crore, that year	₹ 200	0.5% of turnover in the State

Worked example

A regular GSTR-3B for April 2026 was due on 20 May 2026 and filed on 19 Jun 2026. Aggregate turnover in the previous year was up to ₹1.5 crore. Tax of ₹ 1,00,000 was paid in cash.

Days late: 30 days, from the day after the due date to the filing date.
Late fee per head: ₹ 25 × 30 = ₹ 750. This is below the ₹ 1,000 cap.
Total late fee: ₹ 750 CGST + ₹ 750 SGST = ₹ 1,500.
Interest: ₹ 1,00,000 × 18% × 30 ÷ 365 = ₹ 1,479.45, rounded to ₹ 1,479.
Total: ₹ 1,500 + ₹ 1,479 = ₹ 2,979.

When the cap applies. A nil GSTR-3B due on 20 Jan 2026 and filed on 20 Apr 2026 is 90 days late. ₹ 10 × 90 = ₹ 900 per head, which is more than the ₹ 250 cap for a nil return. The late fee is ₹ 500 in total, with no interest.

Edge cases

Nil return. A nil GSTR-3B (no tax payable) or a nil GSTR-1 (no outward supplies) costs ₹20 a day, up to ₹500 in total. A nil GSTR-3B carries no interest.
Caps. A regular GSTR-3B or GSTR-1 stops at ₹2,000 for aggregate turnover up to ₹1.5 crore in the previous year, and ₹5,000 up to ₹5 crore. Above ₹5 crore, section 47(1) caps it at ₹10,000.
Filing on the due date. Nothing is payable for a return filed on the due date. Counting starts the next day.
GSTR-9 turnover. The daily fee depends on aggregate turnover for the year of the return, across all registrations under the same PAN. The cap is a share of turnover in the State of the registration, entered in Turnover in this State.
Interest only on cash paid. For a late GSTR-3B, interest is charged on tax paid from the electronic cash ledger, not on tax paid from input tax credit. If the return is filed after proceedings under section 73, 74 or 74A have started, interest is on the full tax. This calculator does not cover that case.
Three-year limit. The GST portal does not accept a return more than three years after its due date, from the July 2025 tax period. The calculator warns when the filing date is past that limit.

Supported period and assumptions

Rules as in force in September 2026. GSTR-3B and GSTR-1 are supported for tax periods from June 2021, with due dates from 1 July 2021. GSTR-9 is supported from FY 2022-23.

The tax is taken as paid on the filing date.
Interest uses a 365-day year, including in leap years.
Late fee and interest are rounded to the nearest rupee.
One-off waivers, amnesty schemes and due date extensions are not applied. Enter the extended due date if there was one.
GSTR-9 is optional for aggregate turnover up to ₹2 crore.
GSTR-4, GSTR-9C, CMP-08 and interest on wrongly availed input tax credit under section 50(3) are not covered.
Check the amount on the GST portal before paying.

References

Section 47, Central Goods and Services Tax Act, 2017: Levy of late fee
Notification No. 76/2018-Central Tax, dated 31-12-2018: Daily late fee for GSTR-3B
Notification No. 19/2021-Central Tax, dated 01-06-2021: Maximum late fee for GSTR-3B
Notification No. 20/2021-Central Tax, dated 01-06-2021: Maximum late fee for GSTR-1
Notification No. 07/2023-Central Tax, dated 31-03-2023: Late fee for GSTR-9 annual return
Section 50(1) and (2), Central Goods and Services Tax Act, 2017: Interest on delayed payment of tax
Notification No. 13/2017-Central Tax, dated 28-06-2017: Rate of interest under section 50
GSTN advisory dated 07-06-2025 on barring of returns after three years: Barring of GST returns on expiry of three years

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Frequently asked questions

What is the late fee for GSTR-3B?

₹50 a day, ₹25 under CGST and ₹25 under SGST. The total is capped at ₹2,000 for aggregate turnover up to ₹1.5 crore in the previous year, ₹5,000 up to ₹5 crore, and ₹10,000 above ₹5 crore. GSTR-1 has the same late fee.

What is the late fee for a nil GSTR-3B or GSTR-1?

₹20 a day, ₹10 under CGST and ₹10 under SGST, up to ₹500 in total. A nil GSTR-3B carries no interest.

How is interest on a late GSTR-3B calculated?

Interest is 18% a year on tax paid from the electronic cash ledger, for each day from the day after the due date to the date the tax is paid. Tax paid from input tax credit carries no interest, unless the return is filed after proceedings under section 73, 74 or 74A have started.

What is the late fee for GSTR-9?

₹50 a day in total for aggregate turnover up to ₹5 crore, ₹100 a day from ₹5 crore to ₹20 crore, and ₹200 a day above ₹20 crore. The cap is 0.04% of turnover in the State up to ₹20 crore, and 0.5% above that.

Is there a late fee for a return filed on the due date?

No. Nothing is payable for a return filed on the due date. Counting starts the next day.

These answers follow the sources listed in References. How Khatakit checks its rules Report an error on GitHub