GST Late Fee Calculator

When this applies

• You missed a return due date and want to know the fee before you file.
• You are deciding whether to file a nil return now or later, and the fee is part of the decision.
• You are reconciling what the portal is charging against your own estimate.
• You are advising a client on the cost of a delayed filing.

Filing 15 days late at INR 50 per day, cap INR 5,000

1. 1Days delayed: 15. Per-day fee: INR 50. Cap: INR 5,000.
2. 2Uncapped fee = 50 x 15 = INR 750.
3. 3The cap is INR 5,000, which is higher than INR 750.
4. 4Fee payable = the lower of the two = INR 750.

The late fee is INR 750 - the cap does not bite until about 100 days at this rate.

What this calculator does

Estimate the late fee for a GST return filed after its due date. Enter how many days late, the per-day fee and the cap that applies, and it returns the fee payable once the cap is taken into account.

How this is calculated

The late fee accrues per day of delay from the day after the due date. The per-day rate and the cap depend on the return and the taxpayer's turnover, so both are inputs rather than fixed numbers. The fee is the per-day amount multiplied by the days of delay, but it can never exceed the cap - once the uncapped figure passes the cap, the cap is what you pay.

The formula

Late fee = min(per-day rate × days, cap)

Common mistakes to avoid

• Counting the due date itself as a day late

  The fee starts from the day after the due date. Counting the due date adds a day that is not chargeable.

• Applying one cap to every return

  The cap depends on the return and the turnover. Using the wrong cap understates or overstates the fee.

• Forgetting interest on the tax

  The late fee is charged on the delay in filing; interest is charged separately on the tax paid late. Both apply.

Frequently asked

How is the GST late fee calculated?

It accrues per day from the day after the due date, at a rate that depends on the return and whether it is a nil return. The total cannot exceed a cap, which also varies. This calculator applies your per-day rate and cap to the days of delay.

Is the late fee the same for every return?

No. GSTR-1, GSTR-3B and the annual return carry different per-day rates and different caps, and a nil return is charged less. Enter the rate and cap that apply to the return you are filing.

Does the late fee stop growing at the cap?

Yes. Once the per-day amount multiplied by the days of delay reaches the cap, the fee is capped and does not keep rising with further delay. Interest on the tax itself is separate and is not capped.

Is interest included in this figure?

No. This is the late fee only. Interest on the unpaid tax is a separate charge; use the GST interest calculator for that.

Can the late fee be waived?

Amnesty schemes have, from time to time, reduced or waived late fees for specified periods and returns. Whether one applies to you depends on the scheme in force, so check the current notifications.