Is the late fee for GSTR-1 the same?

Yes. The fee a day and the caps match GSTR-3B, with nil meaning no outward supplies in the period.

What is the late fee for GSTR-9?

From FY 2022-23: ₹25 a day each under CGST and SGST up to ₹5 crore of turnover, ₹50 up to ₹20 crore, both capped at 0.02% of turnover in the State or UT each. Above ₹20 crore it is ₹100 a day each, capped at 0.25%. Up to ₹2 crore the return is optional.

How is GST interest calculated?

At 18% a year on the tax paid late, for each day after the due date. For a late return, only the tax paid from the cash ledger counts, less any cash that sat in the ledger from the due date. Interest is rounded to the rupee.

Is interest charged on tax paid from ITC?

Not for a return filed late, unless it is filed after proceedings under s.73, 74 or 74A have begun. Interest is on the part paid from the cash ledger.

What is the interest on wrongly used ITC?

Interest runs from the day the wrong credit was used until it is reversed or paid. The Act allows up to 24%; the Finance Act 2022 set the notified rate at 18% from 1 July 2017.

Is there a late fee under IGST?

No. The GST portal charges no late fee under IGST or cess, only under CGST and SGST.

Is what I type saved or sent anywhere?

No. The figures are worked out in your browser. Nothing is sent, stored or tracked by the calculator.

GST Late Fee and Interest Calculator

Late fee and interest calculator

What to work out

Return

Due date

Date filed

The 20th of the next month, or the 22nd or 24th after the quarter under QRMP, unless the date was extended. For GSTR-3B, the day you filed and paid.

Central tax (CGST) payable in this return

Aggregate turnover in the previous financial year

Sets the cap on the late fee.

Tax paid in cash with the return (₹)

The net tax paid from the electronic cash ledger: IGST, CGST, SGST and cess together.

Of that, cash already in the ledger by the due date (₹)

Only cash that stayed in the cash ledger from the due date until the return used it. Leave 0 if none.

What you owe

₹1,120

Days late5 Oct − 20 Sept: 15 days
Late fee a dayCGST + SGST: ₹25 + ₹25
Before the cap: ₹375 + ₹375
Cap: ₹2,500 + ₹2,500
Late fee₹375 + ₹375: ₹750
Interest50,000 × 18% × 15 ÷ 365: ₹370
Total: ₹1,120

Late fee: s.47 with Notifications 76/2018 and 19/2021-CT. Interest: s.50(1) and rule 88B(1). An estimate from the CGST Act and the notifications, not tax advice; check with your CA. Nothing you type leaves this page.

How it’s worked out.

The rules the calculator applies, from the CGST Act, the CGST Rules and the notifications that reduce the fee.

A late GSTR-1 or GSTR-3B carries a late fee of ₹100 a day, up to ₹5,000. A late annual return carries ₹100 a day, up to 0.25% of turnover in the State or Union territory.
Source: CGST Act 2017, s.47, checked 17 Oct 2026
The GST portal counts the days as the date of filing minus the due date, and charges the fee per Act: CGST and SGST. There is no late fee under IGST or cess.
Source: GST portal, GSTR-3B manual, checked 17 Oct 2026
For GSTR-3B, the CGST late fee is cut to ₹25 a day, or ₹10 a day when the central tax payable in the return is nil.
Source: Notification 76/2018-Central Tax, checked 17 Oct 2026
From the June 2021 tax period, the CGST late fee on GSTR-3B is capped at ₹250 when the central tax payable is nil. Otherwise it is ₹1,000 up to ₹1.5 crore of aggregate turnover in the preceding year, and ₹2,500 over ₹1.5 crore up to ₹5 crore.
Source: Notification 19/2021-Central Tax, checked 17 Oct 2026
For GSTR-1, the CGST late fee is cut to ₹25 a day, or ₹10 a day when there are no outward supplies.
Source: Notification 4/2018-Central Tax, checked 17 Oct 2026
From the June 2021 tax period, the GSTR-1 caps match GSTR-3B: ₹250 with nil outward supplies, ₹1,000 up to ₹1.5 crore, ₹2,500 up to ₹5 crore. Over ₹5 crore, the ₹5,000 cap in the Act applies to both.
Source: Notification 20/2021-Central Tax, checked 17 Oct 2026
From FY 2022-23, the CGST late fee on the annual return is ₹25 a day up to ₹5 crore of aggregate turnover in the year, and ₹50 a day over ₹5 crore up to ₹20 crore, each capped at 0.02% of turnover in the State or UT.
Source: Notification 7/2023-Central Tax, checked 17 Oct 2026
A registered person with aggregate turnover of up to ₹2 crore in a year need not file the annual return, from FY 2024-25 on. Earlier notifications did the same for FY 2022-23 and 2023-24.
Source: Notification 15/2025-Central Tax, checked 17 Oct 2026
The annual return, GSTR-9, is due by 31 December after the financial year ends.
Source: CGST Rules 2017, rule 80(1), checked 17 Oct 2026
GSTR-3B is due by the 20th of the month after the month. Quarterly filers under QRMP file by the 22nd or 24th of the month after the quarter, by state.
Source: CGST Rules 2017, rule 61, checked 17 Oct 2026
Interest on tax paid late is at a rate of up to 18%, from the day after the tax was due. For a return filed late, it is charged only on the tax paid from the electronic cash ledger.
Source: CGST Act 2017, s.50(1), 50(2), checked 17 Oct 2026
The rate notified under s.50(1) is 18% a year.
Source: Notification 13/2017-Central Tax, checked 17 Oct 2026
For a late return, interest runs for the period of delay beyond the due date. Cash put in the cash ledger by the due date, and kept there until the return used it, is left out.
Source: CGST Rules 2017, rule 88B(1), proviso from Notification 12/2024-Central Tax, checked 17 Oct 2026
Interest on input tax credit wrongly availed and utilised runs from the date of utilisation to the date of reversal or payment. The Act allows a rate of up to 24%.
Source: CGST Rules 2017, rule 88B(3); CGST Act 2017, s.50(3), checked 17 Oct 2026
The Finance Act 2022 changed the rate under s.50(3) in Notification 13/2017-Central Tax from 24% to 18%, back to 1 July 2017.
Source: Finance Bill 2022, clause 115 and the Sixth Schedule, checked 17 Oct 2026
Tax, interest and other sums payable are rounded to the nearest rupee: 50 paise or more goes up, less is dropped.
Source: CGST Act 2017, s.170, checked 17 Oct 2026

Where the rules are silent

Leap years. The rules say “per annum” but not what a day is worth. The calculator divides by 365 in every year, so 366 days late is a little over 18%.
SGST for GSTR-1 and GSTR-9. Each state’s GST Act and its own notifications set the SGST fee. The portal’s manual says the GSTR-3B fee is per Act, CGST and SGST. The calculator assumes the same matching SGST or UTGST fee for GSTR-1 and GSTR-9.
24% or 18% on wrongly used ITC. CBIC’s copy of Notification 13/2017 still prints 24% for s.50(3), with no amendment listed. The Finance Bill 2022 put 18% in its place from 1 July 2017, and the calculator uses 18%. We read the Bill as introduced, not the enacted Act, so have your CA confirm it.
Which day the ITC count starts. Rule 88B(3) runs “from the date of utilisation till the date of reversal”. The calculator counts the days between the two dates, as the portal does for a late return.
Rounding per tax head. The portal shows interest for IGST, CGST, SGST and cess, each rounded. The calculator works on one total, so it can differ by a rupee or two.
An optional annual return filed late. Up to ₹2 crore the return isn’t required, so the calculator shows no late fee. If you file it after the due date anyway, check with your CA.

One example, step by step.

GSTR-3B for August 2026, due 20 September and filed 5 October 2026. ₹50,000 paid in cash. Aggregate turnover last year ₹3 crore.

Days late5 Oct − 20 Sept: 15
Late fee a dayCGST + SGST: ₹25 + ₹25
Late fee15 × ₹25, twice: ₹750
Cap₹1.5–5 crore: ₹2,500 + ₹2,500
Interest50,000 × 18% × 15 ÷ 365: ₹370
Total, ₹: 1,120

₹750 of late fee, well under the cap, plus ₹370 of interest: ₹1,120.

An illustration, not tax advice. Interest is ₹369.86 before rounding to the rupee. With nil central tax payable, the late fee would be ₹10 a day under each Act, so ₹300.

What it does not cover.

Check these with your CA before you rely on the figure.

Tax paid after a notice
A return filed after proceedings under s.73, 74 or 74A have begun carries interest on the whole tax, not only the cash part. The calculator assumes no proceedings.
The cash-only rule does not apply to a return furnished after proceedings under s.73, 74 or 74A have begun for the period.
Source: CGST Act 2017, s.50(1), proviso, checked 17 Oct 2026
Tax of an earlier period
Tax that belongs to an earlier month but is paid in a later return carries interest from its own due date. Work that out separately.
In all other cases, interest runs on the unpaid tax from the date it was due until it is paid.
Source: CGST Rules 2017, rule 88B(2), checked 17 Oct 2026
Other returns
GSTR-4, 5, 6, 7, 8 and 10, and CMP-08, have their own fees and waivers. The calculator covers GSTR-3B, GSTR-1 and GSTR-9 only.
GSTR-9C and past amnesties
Waivers for old years and for a late GSTR-9C are not applied. The calculator covers GSTR-3B and GSTR-1 from June 2021 and GSTR-9 from FY 2022-23.
For FY 2017-18 to 2022-23, the late fee for a GSTR-9C filed after its GSTR-9, by 31 March 2025, was waived beyond the GSTR-9’s own fee.
Source: Notification 8/2025-Central Tax, checked 17 Oct 2026
Penalties and demands
Penalties, demands under s.73 or 74 and interest set by an officer are outside this calculator.
Late annual returns after three years
An annual return can’t be filed more than three years after its due date, unless the government allows it.
An annual return can’t be furnished after three years from its due date, unless the government allows it by notification.
Source: CGST Act 2017, s.44(2), checked 17 Oct 2026

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Returns from your books, on time.

PrimoERP prepares the figures for GSTR-1 and GSTR-3B from your books, and you file them on the GST portal.

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Late fee questions people ask.

1.

What is the late fee for GSTR-3B?

₹25 a day under CGST and ₹25 under SGST, or ₹10 and ₹10 when no central tax is payable. From the June 2021 tax period it is capped by last year’s aggregate turnover: ₹1,000 each up to ₹1.5 crore, ₹2,500 each up to ₹5 crore, ₹5,000 each above that, and ₹250 each for a nil return.

— the PrimoERP team

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GST late fee and interest calculator.