🧮 GST Late Fee & Interest Calculator

For regular GSTR-3B returns (with tax liability), the late fee is ₹50 per day (₹25 CGST + ₹25 SGST) with a maximum cap of ₹5,000. For NIL returns (no tax liability), the late fee is ₹20 per day (₹10 CGST + ₹10 SGST) with the same cap of ₹5,000.

The late fee starts accumulating from the day immediately after the due date until the return is filed or the maximum cap is reached.

Yes, interest is applicable on delayed tax payment, not on delayed return filing. Interest is charged at 18% per annum on the tax amount that was due but not paid by the due date.

Interest is calculated from the day following the due date until the actual date of tax payment. Even if you file the return on time but pay tax late, interest will be applicable.

Exception: Composition taxpayers filing CMP-08 do not attract interest liability.

The maximum late fee cap for GSTR-1 is turnover-based as per CBIC Notification No. 20/2021:

• Up to ₹1.5 Crore turnover: Maximum ₹2,000 (₹1,000 CGST + ₹1,000 SGST)
• ₹1.5 Crore to ₹5 Crore: Maximum ₹5,000 (₹2,500 CGST + ₹2,500 SGST)
• Above ₹5 Crore: Maximum ₹10,000 (₹5,000 CGST + ₹5,000 SGST)

The daily late fee rate is ₹200/day for regular returns and ₹20/day for NIL returns.

Interest on delayed GST payment is calculated using the formula:

Interest = (Tax Amount × 18% × Number of Days Delayed) ÷ 365

Example:
Tax Liability: ₹50,000
Days Delayed: 30 days
Interest = (50,000 × 18 × 30) ÷ 365 = ₹739.73

Interest is calculated from the day after the due date until the date of actual payment. There is no maximum cap on interest—it continues to accrue until payment is made.

No, you cannot file a delayed GST return without paying the applicable late fees and interest. The GST portal will automatically calculate and display the late fee and interest payable.

You must first pay the late fee and interest through Form DRC-03 (Electronic Liability Register) before you can successfully file the return. Once payment is made, you can proceed with filing.

Tip: Always check the GST portal for any waiver notifications or amnesty schemes that may reduce or eliminate late fees for past periods.

The GST Act provides concessional late fee rates for NIL returns (returns with no tax liability):

Regular Returns (with tax liability):

• GSTR-3B: ₹50/day (max ₹5,000)
• GSTR-1: ₹200/day (max ₹2,000 to ₹10,000)

NIL Returns (no tax liability):

• GSTR-3B: ₹20/day (max ₹5,000)
• GSTR-1: ₹20/day (max ₹2,000 to ₹10,000)

This significantly reduces the penalty burden for taxpayers with no business activity during a period.

Yes, under the QRMP (Quarterly Return Monthly Payment) scheme, GSTR-3B quarterly filing has different due dates based on state groups:

Group A States (Due: 22nd):
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Puducherry, Andaman & Nicobar, Lakshadweep

Group B States (Due: 24th):
All remaining states and UTs including Jammu & Kashmir, Himachal Pradesh, Punjab, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, West Bengal, Odisha, Assam, and other northeastern states

Monthly GSTR-3B is due on the 20th of the following month for all states.

Non-filing of GST returns for multiple months can lead to serious consequences:

• Accumulated Late Fees: Late fees accumulate separately for each month until the maximum cap is reached per return
• Interest Liability: Interest continues to accrue on unpaid tax without any maximum limit
• GST Registration Suspension: After non-filing for consecutive months, your GST registration may be suspended
• GST Registration Cancellation: Prolonged non-compliance can lead to cancellation of GST registration
• Input Tax Credit Block: Your buyers cannot claim ITC on invoices issued by you
• Business Disruption: Inability to do interstate business and loss of GST registration benefits
• Legal Action: Tax authorities may initiate recovery proceedings and penalties under Section 122 of CGST Act

Recommendation: File all pending returns immediately. Consult a tax professional for regularization.

No, composition scheme taxpayers are not liable to pay interest on delayed filing of CMP-08 quarterly statement or GSTR-4 annual return.

However, they are still liable to pay late fees:

• CMP-08 (Quarterly): ₹50/day for regular, ₹20/day for NIL (max ₹5,000)
• GSTR-4 (Annual): ₹50/day for regular, ₹20/day for NIL (max ₹5,000)

This is because composition taxpayers pay a fixed percentage of turnover as tax and do not claim input tax credit, so interest provisions do not apply to them.

To check pending late fees and interest on the GST portal:

• Step 1: Login to the GST Portal (www.gst.gov.in) with your credentials
• Step 2: Go to Services → Returns → Returns Dashboard
• Step 3: Select the Financial Year and Return Filing Period
• Step 4: Click on PREPARE ONLINE for the pending return
• Step 5: The portal will automatically calculate and display:
  • Number of days delayed
  • Applicable late fee amount
  • Interest on unpaid tax (if applicable)
• Step 6: You can also check Electronic Cash Ledger and Electronic Liability Register (Form DRC-03) for outstanding dues

Note: The portal shows the exact payable amount when you attempt to file the return.