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GST Late Fee Calculator 2026 (Section 47 & Section 50)

Under the CGST Act, delayed filing of GST returns attracts penalties under two provisions. Section 47 imposes a late fee of ₹25 per day per return component (CGST + SGST), totalling ₹50 per day for GSTR-1 and GSTR-3B. For nil returns, the fee is reduced to ₹10 per day per component (₹20 per day total). For the annual return GSTR-9, the late fee is ₹50 per day per component (₹100 per day total), capped at 0.25% of turnover in the state or UT. For all other returns, the maximum late fee is ₹10,000 under CGST and ₹10,000 under SGST, totalling ₹20,000 per return. Section 50 separately imposes 18% per annum interest on any outstanding tax liability from the due date until actual payment. Use this free calculator to instantly estimate your total GST late fee and interest for GSTR-1, GSTR-3B, or GSTR-9 filing delays—helping your CA firm advise clients accurately and recover exact dues without manual calculation errors.

Enter Filing Details

Nil Return (reduces late fee to ₹20/day)
₹

Calculation Result

Days Late0 days
Late Fee — CGST (Sec 47)
₹0.00
Late Fee — SGST (Sec 47)
₹0.00
Interest @ 18% p.a. (Sec 50)₹0.00
Total Amount Due₹0.00

Enter both dates to calculate late fee.

Applicable Rates (GSTR-3B)

• Late fee: ₹25/day CGST + ₹25/day SGST

• Maximum cap: ₹10,000 (CGST) + ₹10,000 (SGST) = ₹20,000 per return

• Interest: 18% per annum on outstanding tax liability (Section 50)

This is an estimate. Consult your CA for exact liability. Amnesty scheme benefits not included.

How It Works

  1. 1

    Select the return type and nil-return status

    Choose GSTR-1, GSTR-3B, or GSTR-9. If the return has nil turnover and no tax liability, enable the nil-return toggle to apply the reduced ₹20/day fee rate.

  2. 2

    Enter the due date and the actual filing date

    The calculator computes the number of days between the original due date and the date the return was actually filed. Days late drives the Section 47 late fee calculation.

  3. 3

    Enter the outstanding tax liability for interest

    Input the unpaid tax amount to compute Section 50 interest at 18% per annum. The result shows CGST and SGST late fee split, Section 50 interest, and total amount due—live as you type.

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Frequently Asked Questions

What is the GST late fee under Section 47?+
Under Section 47 of CGST Act, a late fee of ₹25 per day (CGST) + ₹25 per day (SGST) = ₹50 per day applies for delayed filing of GSTR-1 and GSTR-3B. For nil returns, the fee is ₹10 per day (CGST) + ₹10 per day (SGST) = ₹20 per day. Maximum cap is ₹10,000 (CGST) + ₹10,000 (SGST) = ₹20,000 total per return.
What is GST interest under Section 50?+
Section 50 of CGST Act imposes 18% per annum interest on outstanding tax liability for delayed payment. For wrongful ITC claims, the interest rate is 24% per annum. Interest is calculated on a daily basis from the due date until the date of payment.
Is there a waiver for GST late fees?+
The government periodically announces GST amnesty schemes that waive or reduce late fees for certain periods. Check the latest CBIC circulars or consult your CA for current waiver schemes.
What is the maximum GST late fee?+
The maximum late fee per return is ₹10,000 (CGST) + ₹10,000 (SGST) = ₹20,000. For GSTR-9, the cap is 0.25% of turnover in the State/UT.
Does the GST late fee calculator include IGST?+
For IGST, the late fee applies at ₹50/day (not split CGST/SGST). This calculator handles CGST+SGST for intra-state transactions. IGST scenarios apply only to inter-state supplies.

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