GST Late Fee Calculator

Calculate GSTR-1 and GSTR-3B filing late fees based on the number of days delayed and turnover.

Is this a NIL Return?
Annual Aggregate Turnover (AATO)

Estimated Late Fee

₹750

CGST: ₹375 | SGST: ₹375

Standard daily rate: ₹50/day. Subject to CBIC statutory caps.

How This is Calculated (Formula Transparency)

Regular Return: ₹50 per day (₹25 CGST + ₹25 SGST). Nil Return: ₹20 per day (₹10 CGST + ₹10 SGST). Capped depending on taxpayers' annual aggregate turnover.

Concept: Late fee = 25 days * ₹50/day = ₹1,250 (split ₹625 CGST and ₹625 SGST).

Worked Example Case Study

Scenario: Regular GSTR-3B return delayed by 25 days.

Detailed Calculation: Late fee = 25 days * ₹50/day = ₹1,250 (split ₹625 CGST and ₹625 SGST).

Result Outcome: Total Late Fee: ₹1,250.

Assumptions & Rules

  • Standard rates are ₹50/day (Regular) and ₹20/day (Nil).
  • Maximum caps are set by CBIC guidelines.
  • Calculations are compliant with laws and rates as of FY 2025-26 (AY 2026-27).

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