GST & Business
Quick answer: The FinTax24 GST Late-Fee and Penalty Calculator computes late-fee dues under Section 47 (CGST) and 18% per annum interest under Section 50 for delayed filing of GSTR-1, GSTR-3B and GSTR-9 (annual) returns, including the reduced ₹20 / ₹50 per day slab effective from FY 2021-22 onwards for NIL return filers.
Calculate late fee on delayed GST returns.
Follow these 5 steps for an accurate result.
Choose GSTR-1, GSTR-3B, GSTR-9 or other; each has different caps and per-day rates.
Type aggregate turnover of the registered person in the relevant State / UT.
Number of days the return is delayed beyond the statutory due date.
Type the GST liability whose late payment triggers 18% interest under Section 50.
See CGST late fee, SGST late fee, IGST late fee (where applicable) and interest line-by-line.
Quick answers to common questions about gst late fee calculator.
Late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for normal filers and ₹20 per day for NIL returns under Section 47. Total late fee is capped at ₹10,000 per Act (₹5,000 CGST + ₹5,000 SGST) per return period. Effective from FY 2021-22 amendment.
Yes — late fee for GSTR-9 (annual return) is ₹100 per day (₹50 CGST + ₹50 SGST), capped at 0.25% of aggregate turnover (₹2,000 CGST + ₹2,000 SGST). For NIL annual return filers, ₹100 per day cap applies subject to turnover condition.
Section 50 levies 18% per annum (1.5% per month) interest on the tax amount unpaid, calculated from the due date of payment to the date of actual credit in the electronic cash ledger. Calculator applies this monthly interest automatically.
Yes — the Government notifies conditional waiver schemes from time to time (e.g., amnesty periods for FY 2017-18 to FY 2020-21 late returns) under Section 128 of the CGST Act. The current default calculator uses full-fee rates; consult our experts during active amnesty windows.
NIL return filers pay ₹20/day under Section 47 (₹10 CGST + ₹10 SGST) — significantly lower than the regular ₹50/day. This is the standard rate since FY 2022-23, designed to encourage compliance by small businesses.
Late fee and interest are paid electronically through the GST portal using the same Electronic Cash Ledger / Credit Ledger mechanism as regular tax. The returns are blocked from being filed until late fee and interest (if any) are debited from the cash ledger.
Key sources: GST Section 47 — late fee, CBIC GST notifications, GSTN FAQs on GSTR-3B.
Reviewed by FinTax24 Content Team · Review date
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