Work out the late fee for filing your GST return after the due date. The fee is charged per day — ₹50 a day for a normal return, or ₹20 a day for a nil return — split equally between CGST and SGST.
Late fee is ₹50 per day for a normal return (₹25 CGST + ₹25 SGST) or ₹20 per day for a nil return (₹10 + ₹10), from the due date to the filing date. A maximum cap applies, based on turnover, so very long delays are capped — check the current limit.
If you file a GST return such as GSTR-3B or GSTR-1 after its due date, a late fee is charged for every day of delay. For a return with tax liability the fee is ₹50 per day (₹25 CGST plus ₹25 SGST); for a nil return it is ₹20 per day (₹10 plus ₹10). The total is subject to a maximum cap linked to your turnover.
How the GST late fee is calculated
Late fee = days late × per-day rate (₹50 normal / ₹20 nil), split equally CGST + SGST
Days late
Normal (₹50/day)
Nil (₹20/day)
5 days
₹250
₹100
10 days
₹500
₹200
30 days
₹1,500
₹600
60 days
₹3,000
₹1,200
Worked example
A normal GSTR-3B filed 20 days late: 20 × ₹50 = ₹1,000, made up of ₹500 CGST and ₹500 SGST.
Late fee vs interest
The late fee is for filing the return late and depends only on the number of days. It is separate from interest, which is charged at 18% per annum on any tax paid late. If you both file and pay late, you owe both — use the GST interest calculator for the tax-interest part.
Frequently asked questions
What is the GST late fee per day?
₹50 per day for a normal return (₹25 CGST + ₹25 SGST) or ₹20 per day for a nil return (₹10 + ₹10).
Is there a maximum late fee?
Yes — the total is capped based on your turnover, so long delays don't grow without limit. Confirm the current cap.
Is the late fee the same as interest?
No. Late fee is for late filing (per day); interest at 18% p.a. is for late payment of the tax itself.
Estimates for general guidance, not tax advice. Late-fee rates and caps can change and concessional schemes may apply; confirm the current position.
Written by the CalcPine team · Reviewed for accuracy · Last updated 16 July 2026 · Method: days × per-day rate (₹50 normal / ₹20 nil), split CGST + SGST.
