⏰ GST Late Fee Calculator

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