EaseValueFiling GSTR-3B or GSTR-1 after the due date attracts a late fee of ₹50 per day (₹20 per day for a Nil return), subject to a cap based on turnover, plus interest at 18% per annum on any net tax paid late. This calculator estimates both so you know the total cost before you file.
How it’s calculated
- Late fee: ₹50 per day (₹25 CGST + ₹25 SGST) for a return with liability; ₹20 per day (₹10 + ₹10) for a Nil return.
- Late-fee cap per return: Nil return ₹500; turnover up to ₹1.5 Cr ₹2,000; ₹1.5–5 Cr ₹5,000; above ₹5 Cr ₹10,000 (CGST + SGST combined).
- Interest: 18% per annum on the net tax paid in cash, for the number of days delayed (interest = tax × 18% × days ÷ 365).
- Interest applies only on the tax paid through cash ledger, not on the portion settled through input tax credit.
Frequently asked questions
How much is the GST late fee per day?
The late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for a normal return and ₹20 per day (₹10 + ₹10) for a Nil return, subject to a maximum cap based on your turnover.
Is interest charged on late GST payment?
Yes, interest at 18% per annum is charged on the net tax paid late — calculated on the amount discharged through the cash ledger for the number of days of delay.
Is there a cap on the GST late fee?
Yes. The maximum late fee per return is ₹500 for a Nil return, ₹2,000 for turnover up to ₹1.5 Cr, ₹5,000 for ₹1.5–5 Cr and ₹10,000 above ₹5 Cr (CGST + SGST combined).
Can the GST late fee be waived?
Only through a government amnesty scheme or notification. Otherwise the fee is automatically added on the portal and must be paid before the return can be filed.
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