Calculate GST Late Fee
Return Type:
-
Days Delayed:
0 days
Late Fee per Day:
₹0
CGST Late Fee:
₹0
SGST Late Fee:
₹0
Total Late Fee:
₹0
About GST Late Fee
Late fee is charged for delayed filing of GST returns. The fee varies based on return type and turnover.
Late Fee Structure:
- GSTR-1 & GSTR-3B (NIL Return): ₹20/day (₹10 CGST + ₹10 SGST), Max ₹500
- GSTR-1 & GSTR-3B (With Tax): ₹100/day (₹50 CGST + ₹50 SGST), Max ₹10,000
- GSTR-4 (Composition): ₹50/day (₹25 CGST + ₹25 SGST)
- GSTR-9 (Annual Return): ₹200/day (₹100 CGST + ₹100 SGST)
Important Points:
- Late fee is calculated from the day after due date
- Separate late fee for CGST and SGST
- Maximum late fee capped for GSTR-1 and GSTR-3B
- Interest also charged on delayed tax payment (18% p.a.)
- File returns on time to avoid penalties
Due Dates:
- GSTR-1: 11th of next month
- GSTR-3B: 20th of next month
- GSTR-4: 18th of month following quarter
- GSTR-9: 31st December of next financial year