Free GST Tool

GST Late Fee & Penalty Calculator

Calculate exact late fees and interest for GSTR-3B, GSTR-1, and GSTR-9 annual returns — as per official CBIC rates.

✔ Updated for FY 2024–25 · ✔ CGST + SGST breakup · ✔ 18% interest on GSTR-3B

GSTR-3B Late Fee Calculator

Return type

Nil Return (No tax liability)

Regular Return (Tax payable)

Filing frequency

Monthly

Quarterly

Filing period

Due date Auto-filled; edit if needed

Actual filing date

Total tax liability (₹) Interest = Tax × 18% × Days / 365

GSTR-1 Late Fee Calculator

Return type

Nil Return

Regular Return

Filing frequency

Monthly

Quarterly (QRMP)

Filing period

Due date Auto-filled; edit if needed

Actual filing date

No interest on GSTR-1 — only late fees apply.

GSTR-9 Annual Return Late Fee

Financial year

Due date Auto-filled; edit if needed

Actual filing date

Annual turnover in state (₹) Used to calculate 0.25% of turnover cap (max ceiling)

Rate: ₹200/day (₹100 CGST + ₹100 SGST). Cap: 0.25% of annual turnover in the state.

CBIC Late Fee Rate Reference

Return	Type	Per day (CGST)	Per day (SGST)	Max per head
GSTR-3B	Nil return	₹10	₹10	₹500
GSTR-3B	Regular	₹25	₹25	₹5,000
GSTR-1	Nil return	₹10	₹10	₹500
GSTR-1	Regular	₹25	₹25	₹5,000
GSTR-9	Annual	₹100	₹100	0.25% of turnover

Disclaimer: This calculator is for informational purposes only, based on CBIC-notified rates under the CGST Act. Late fee waivers, amnesty schemes, or state-specific notifications may alter the actual liability. Consult a chartered accountant before filing or paying penalties.