GST
GST Late Fee Calculator
Late fee for delayed GSTR-3B and GSTR-1, with the turnover-based caps notified under section 128.
Applies to: Notifications 19/2021 and 20/2021–Central Tax (as amended)
Result
Formula
- Late fee = min(Days of delay × per-day fee, cap) under CGST and again under SGST
Assumptions
- Late fee per day: ₹25 CGST + ₹25 SGST (₹10 + ₹10 for nil returns).
- Maximum late fee per return: nil returns ₹250 + ₹250; turnover up to ₹1.5 crore ₹1,000 + ₹1,000; ₹1.5–5 crore ₹2,500 + ₹2,500; above ₹5 crore ₹5,000 + ₹5,000.
- Inter-state (IGST) returns attract the same total amount. Waivers under amnesty notifications are not applied.
Official sources
Illustrative only. This calculator shows results from the inputs and assumptions above. It is not personalised professional advice and does not consider your specific facts. Rates were last checked on 9 November 2026.