Calculate day-wise GST late filing penalty for GSTR-1, GSTR-3B, GSTR-4 and GSTR-9 with nil return concession
Select Return Type
GSTR-3B
Monthly/quarterly summary return
GSTR-1
Outward supply details
GSTR-9
Annual return
GSTR-4
Composition dealer annual
Filing Details
₹
Nil return (no transactions in the period)
Total GST Late Fee
₹0
0 days delay — GSTR-3B
Days Delayed
0
CGST Fee
₹0
SGST Fee
₹0
Return TypeGSTR-3B
Due Date—
Filed / Assessed On—
Days Delayed0
Rate per day (CGST)₹25/day
Rate per day (SGST)₹25/day
Cap Applied₹10,000
Total Late Fee₹0
Delay Timeline
Due DateFiled Date
Select dates to see delay timeline
📄 GST Late Fee Rate Reference — FY 2026-27
Return TypeRate/dayNil RateMax Cap
GSTR-3B₹50₹20₹10,000
GSTR-1₹50₹20₹10,000
GSTR-9 (Annual)₹200N/A0.25% of turnover
GSTR-4 (Composition)₹50₹20₹2,000
GSTR-9C₹200N/A0.25% of turnover
⚠️ FY 2026-27 rates. Late fee = CGST component + SGST component (equal split). IGST has no late fee. Interest on tax not paid: 18% p.a. under Sec 50 (not included here — this calculator covers late filing fee only). Amnesty schemes and waiver notifications may reduce or waive late fees — check latest GST council notifications.
About This GST Late Fee Calculator
This calculator computes GST late filing fees for GSTR-3B, GSTR-1, GSTR-4 and GSTR-9 for FY 2026-27. Select your return type, enter the due date and actual filing date, and instantly see the total penalty split as CGST and SGST components. For GSTR-3B and GSTR-1, the standard rate is ₹50/day (₹25 CGST + ₹25 SGST), capped at ₹10,000. Nil returns attract ₹20/day capped at ₹2,000. GSTR-9 annual return late fee is ₹200/day, capped at 0.25% of state turnover. GSTR-4 (composition) caps at ₹2,000. Late fee under GST is paid in the electronic cash ledger during filing of the pending return.
Frequently Asked Questions
What is GST late filing fee? +
GST late fee is a penalty charged for not filing GST returns by the due date. For GSTR-3B and GSTR-1, it is ₹50/day (₹25 CGST + ₹25 SGST), capped at ₹10,000. Nil returns pay ₹20/day. GSTR-9 annual return: ₹200/day capped at 0.25% of turnover.
What is the due date for GSTR-1? +
Monthly filers: 11th of following month. Quarterly filers (QRMP): 13th of month after quarter end (13 Apr, 13 Jul, 13 Oct, 13 Jan). Late fee for GSTR-1 is ₹50/day (₹20 for nil), max ₹10,000.
What is the due date for GSTR-3B? +
Regular taxpayers (turnover > ₹5Cr): 20th of following month. Smaller taxpayers: 22nd or 24th based on state. Quarterly QRMP filers: 22nd or 24th after quarter end. Late fee: ₹50/day, max ₹10,000.
What is the maximum GST late fee? +
Caps per return: GSTR-3B — ₹10,000 (₹2,000 for nil). GSTR-1 — ₹10,000 (₹2,000 for nil). GSTR-4 — ₹2,000 max. GSTR-9 — 0.25% of state turnover (no fixed cap; scales with turnover). Note: interest on unpaid tax (18% p.a.) is separate from late fee.