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GST Late Fee & Interest Calculator

Exactly what a delayed return costs you — daily fee, the turnover cap that stops it, and interest at 18% on the cash you still owe.

How to use this

You will need: which return is late, its original due date, the date you filed it or expect to file it, your annual turnover, and — for GSTR-3B and GSTR-4 only — the tax you had to pay in cash after setting off input credit.

  1. Choose the returnPick GSTR-3B, GSTR-1, GSTR-4 or GSTR-9. The form changes to suit your choice: the nil question disappears for the annual return, and the tax field disappears for GSTR-1, because no tax is paid through it and so no interest can arise on it.
  2. Say whether it was a nil returnA nil return means no sales, no purchases and no tax for that period. Nil returns carry a much lower daily fee and a much lower ceiling, so this answer matters.
  3. Enter your annual turnoverUse the previous financial year. This is what decides your ceiling, and for the annual return it also decides the daily rate. The number reformats into lakhs and crores as you type so you can check it at a glance.
  4. Enter the two datesThe due date is the original one for that period, not any extended date announced later. If an extension applied to you, enter the extended date instead. Today is filled in as the filing date — change it if you are planning ahead.
  5. Enter the tax payable in cashOnly the amount you settled through the electronic cash ledger after using your input tax credit. Interest under Section 50 applies to this portion alone, not to the gross tax on your sales.
  6. Press CalculateYour result appears below, and you can download it as a PDF or Excel file to attach to a working paper or send to a client.

If you are checking several periods run them one at a time and download each, because each period has its own ceiling. Three late months are three separate late fees, not one.

The delayed return

Rough figures are fine. Nothing leaves your browser.

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What your results mean

Late fee, split as CGST and SGST
The fee is levied under both Acts, half under each, which is why it always appears as two equal halves. It is charged per day of delay. There is no late fee under the IGST Act for these returns.
The ceiling
The fee stops growing once it reaches a limit set by your turnover. For GSTR-3B and GSTR-1 that is Rs 500 for a nil return, Rs 2,000 up to Rs 1.5 crore of turnover, Rs 5,000 between Rs 1.5 crore and Rs 5 crore, and Rs 10,000 above that. When the ceiling has been reached, the result says so.
Interest at 18 per cent a year
Charged under Section 50 on the tax you actually paid in cash, from the day after the due date until payment. Unlike the late fee, interest has no ceiling. This is why a long delay on a large liability is driven by interest rather than by the fee.
Filing window closes
A return cannot be filed more than three years after its due date. This date is when that door shuts. Once it does, the return can never be filed, the credit in it is lost permanently, and no amnesty restores it. If this line is red, the window has already closed.
Total payable
Late fee plus interest. Both must be paid in cash through the electronic cash ledger. Input tax credit cannot be used for either, which surprises people more often than any other rule in this area.

This calculator gives an indicative estimate based only on the figures you enter. It is not professional advice and must not be relied upon for a filing, a loan application or any statutory position. All calculations run inside your browser and are never sent to Krishwealth Trades unless you choose to download a report.