# GST Late Fee Calculator: GSTR-3B, GSTR-1, GSTR-9 > GST late fee calculator: enter the return, turnover and dates to get the late fee for GSTR-3B, GSTR-1 or GSTR-9, with the CGST and SGST split and caps. Source: https://trykosh.com/tools/gst-late-fee-calculator Free tool - Business and GST # GST late fee calculator for GSTR-3B, GSTR-1 and GSTR-9 Work out the late fee on a GST return filed after its due date, with the reduced per-day rates and caps that apply to small businesses and nil returns. Rules checked 25 October 2026Free - no sign-upRuns in your browser GSTR-3B late fee INR 1,200 INR 600 CGST + INR 600 SGST - 24 days late Days late**24** Fee per day**INR 50** Maximum**INR 2,000** Due date 20 Sep 2026 Filed 14 Oct 2026 24 days x INR 50 INR 1,200 Cap (turnover up to INR 1.5 crore) INR 2,000 Late fee payable INR 1,200 Late fee is paid in cash from the electronic cash ledger; input tax credit can't be used for it. Fee slabs as notified, checked 25 October 2026. ## Upload your statement and Kosh does this for you. Upload your bank statements and Kosh separates business from personal spending and keeps your tax and GST dates in view. [Start free](/signup?via=tool-gst-late-fee-calculator) ## How the GST late fee calculator works For GSTR-3B and GSTR-1 the late fee is INR 50 a day (INR 25 CGST and INR 25 SGST), or INR 20 a day (INR 10 + INR 10) for a nil return. It runs from the day after the due date until the day you file. The total is capped according to your aggregate turnover in the previous financial year. The caps, notified in 2021 for tax periods from June 2021: INR 500 for nil returns; INR 2,000 per return for turnover up to INR 1.5 crore; INR 5,000 for INR 1.5 crore to INR 5 crore; and INR 10,000 above INR 5 crore. Half goes under CGST and half under SGST. GSTR-9, the annual return, has its own scale from FY 2022-23: INR 50 a day for turnover up to INR 5 crore and INR 100 a day for INR 5 crore to INR 20 crore, both capped at 0.04% of turnover; and INR 200 a day above INR 20 crore, capped at 0.5%. Filing GSTR-9 is optional for turnover up to INR 2 crore. Enter the due date of your return and the date you filed or plan to file. The calculator counts the days, applies the per-day rate and the cap, and shows the split. The late fee must be paid in cash: input tax credit can't be used for it. Late fee = min(days late x fee per day, cap) Fee per day INR 50 (INR 20 for nil returns) for GSTR-1/3B Cap INR 500 nil; INR 2,000 / INR 5,000 / INR 10,000 by turnover ## Worked example: Sunita, boutique owner in Jaipur, files August's GSTR-3B late Sunita's boutique turned over INR 80 lakh last year. Her GSTR-3B for August 2026 was due on 20 September, but she filed it on 5 November, 46 days late. At INR 50 a day that would be INR 2,300, but her turnover is under INR 1.5 crore, so the fee stops at the INR 2,000 cap: INR 1,000 CGST and INR 1,000 SGST. GSTR-3B late fee INR 2,000 INR 1,000 CGST + INR 1,000 SGST - 46 days late The cap has kicked in: the fee stops growing, but interest on unpaid tax keeps running until you pay. Days late**46** Fee per day**INR 50** Maximum**INR 2,000** Due date 20 Sep 2026 Filed 5 Nov 2026 46 days x INR 50 INR 2,300 Cap (turnover up to INR 1.5 crore) INR 2,000 Late fee payable INR 2,000 Late fee is paid in cash from the electronic cash ledger; input tax credit can't be used for it. Fee slabs as notified, checked 25 October 2026. [Load this example into the calculator ->](?turnover=8000000&filed=2026-11-05#calculator) ## Good to know - Monthly GSTR-3B is due on the 20th of the next month. Quarterly (QRMP) filers file by the 22nd or 24th after the quarter, depending on their state. - GSTR-1 late fee is charged in your next GSTR-3B, so it shows up as a liability there rather than when you file GSTR-1. - The portal now blocks returns filed more than three years after their due date, so very old pending returns can't be filed at all. Clear backlogs early. - Interest at 18% on any tax paid late is separate from the late fee. Use the GST interest calculator for that part. ## Frequently asked questions What is the late fee for GSTR-3B? INR 50 a day (INR 25 CGST + INR 25 SGST) for returns with tax, and INR 20 a day for nil returns. The total per return is capped at INR 500 for nil returns and at INR 2,000, INR 5,000 or INR 10,000 for others depending on whether last year's turnover was up to INR 1.5 crore, up to INR 5 crore, or above. Is there a late fee on IGST? No separate fee is charged under IGST. The late fee is levied as CGST and SGST (or UTGST) only, so INR 50 a day is the full amount even if all your supplies are inter-state. Can I pay the GST late fee using input tax credit? No. Late fee, like interest and penalty, must be paid from the electronic cash ledger. Credit in your electronic credit ledger can be used only for output tax. Is GSTR-9 compulsory for small businesses? Taxpayers with aggregate turnover up to INR 2 crore have been exempted from filing GSTR-9 for recent years, so no late fee arises if they skip it. Above INR 2 crore it is compulsory, and above INR 5 crore the reconciliation statement GSTR-9C is also due. Can the GST late fee be waived? Only through an amnesty notified by the government; officers can't waive it case by case. Past amnesty schemes reduced fees for old returns filed within a window, so watch for notifications, but don't count on one. ## Sources and assumptions - [CBIC GST portal](https://cbic-gst.gov.in/) - [GST Council](https://gstcouncil.gov.in/) Rules and rates last checked on 25 October 2026. Results are estimates for planning and education, not tax, legal or investment advice. Kosh is an educational financial planning tool by Primedepth Labs. It is not a SEBI-registered investment adviser and does not offer personalised investment advice, hold your money or execute trades. Markets carry risk; read scheme documents carefully and consult a registered adviser before acting.