GST Late Fee & Interest Calculator
Frequently Asked Questions
What is the GST late fee for a regular return?
₹50 per day of delay (₹25 CGST + ₹25 SGST), capped based on annual turnover — typically ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 up to ₹5 crore, and ₹10,000 above that, per return.
What is the late fee for a nil return?
₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500 total per return, regardless of turnover.
How is GST interest calculated?
Interest is charged at 18% per annum, calculated as simple interest on the outstanding tax liability for the number of days between the due date and the actual payment date.
Do late fee caps ever change?
Yes — the GST Council periodically revises late fee caps and amnesty provisions. This calculator uses standard current caps; check the GST portal or a recent notification if you are filing after a long gap.