Late fee for a late GSTR-3B or GSTR-1, and 18% interest on GST paid late
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 15 Oct 2026.A late GSTR-3B or GSTR-1 costs ₹25 a day under CGST and ₹25 under SGST, or ₹10 each for a nil return, up to a cap set by turnover. Interest of 18% a year applies separately to GST paid late in cash. Filing 30 days late with ₹1,00,000 in cash costs ₹1,500 plus ₹1,479.
Rates and rules read from the sources listed on this page (the earliest on 15 Oct 2026); they may have changed since.
Choose GSTR-3B or GSTR-1, and tap Nil return if no tax was payable (no outward supplies for GSTR-1).
Set the Due date (the 20th, 22nd or 24th chips fill it for GSTR-3B) and the date you filed.
Pick your aggregate turnover in the last financial year.
For GSTR-3B, enter the tax you paid in cash; add the lowest cash ledger balance if money sat there from the due date.
Read the late fee (CGST and SGST halves) and the interest, then press Share result.
This calculator works out what a late GST return costs: the late fee under section 47 of the CGST Act for a GSTR-3B or GSTR-1, and the interest under section 50 on tax paid after the due date. Enter the due date, the day you filed, your turnover band and the tax paid in cash. Everything runs in your browser.
The late fee. The Act sets ₹100 a day, at most ₹5,000, under each of the central and State Acts. CBIC notifications waive most of it. For GSTR-3B (Notification 76/2018-Central Tax) and GSTR-1 (Notification 4/2018-Central Tax) you pay ₹25 a day under each Act, or ₹10 a day for a nil return. For tax periods from June 2021, Notifications 19/2021 and 20/2021 cap it per Act at ₹250 for a nil return, ₹1,000 for aggregate turnover up to ₹1.5 crore in the previous year and ₹2,500 up to ₹5 crore. Above ₹5 crore the Act's ₹5,000 stays. The GST portal charges the same amount again under SGST or UTGST.
Formula, in plain text: days late = filing date minus due date; late fee per Act = the smaller of per-day amount × days late and the cap; total = twice that.
The interest. Notification 13/2017 fixes 18% a year. For a late GSTR-3B it is charged only on tax paid from the electronic cash ledger, not on tax set off with input tax credit. Since July 2024, cash already in the ledger on the due date and left there until it was used is also left out (rule 88B). Interest = (cash tax minus that lowest balance) × 18% × days late ÷ 365, rounded to the rupee.
What it does not do. It does not cover GSTR-4, GSTR-9 or other returns, amnesty schemes for earlier periods, or the 18% interest on input tax credit wrongly availed and used. The portal's own figure in your next GSTR-3B is the one you pay. An estimate, not tax advice.
Late filing of GSTR-3B costs ₹25 a day under CGST and ₹25 under SGST, ₹50 a day in all. When the central tax payable in the return is nil, the fee is ₹10 a day under each Act, ₹20 in all. These are the amounts left after Notification 76/2018-Central Tax waives the rest of the ₹100 a day in section 47.
For tax periods from June 2021 the total late fee is capped at ₹500 for a nil return, ₹2,000 when aggregate turnover in the previous year was up to ₹1.5 crore, and ₹5,000 up to ₹5 crore. Above ₹5 crore the Act's own cap applies: ₹5,000 under CGST plus ₹5,000 under SGST, ₹10,000 in all.
Interest is 18% a year on the tax paid late, counted from the day after the due date to the day of payment: tax × 18% × days ÷ 365. For a late GSTR-3B only the part paid from the cash ledger counts, not tax set off with input tax credit. ₹1,00,000 paid 10 days late costs ₹493.
Interest on a late GSTR-3B is charged on the net cash liability: the proviso to section 50(1) limits it to tax paid by debiting the electronic cash ledger. Since July 2024 a cash balance that sat in the ledger from the due date until it was used is also left out, under the proviso to rule 88B(1).
Yes. A GSTR-1 with no outward supplies filed late costs ₹10 a day under CGST and ₹10 under SGST, capped at ₹250 under each Act, ₹500 in all, for tax periods from June 2021. Filing 20 days late costs ₹400. No interest applies, because a GSTR-1 carries no tax payment.
Late fee and interest on a late GSTR-3B are paid through the GST portal. The portal works them out and fills them into Table 5.1 of the next period's GSTR-3B, and its interest figure is the minimum you must pay. This calculator lets you check the amount before you file, using the same formula the GSTN advisory publishes.
Rates and rules change; check the source before you rely on a figure.
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