GST Late Fee Calculator

Late fee and interest on a delayed GST return, day by day.

Enter the due date, the date you actually filed, and the tax paid in cash. We will separate the late fee from the interest.

Nil return (no outward supply)
₹
Interest runs only on tax settled in cash, not on liability met from input credit

Two different charges

Late fee is a flat daily amount for filing after the due date, whether or not tax was payable. Interest is compensation for holding on to the government's money, so it runs only on tax actually discharged in cash.

Interest is not charged on credit

Under the proviso to section 50(1), interest applies to the portion of liability paid from the electronic cash ledger. Liability settled from input tax credit does not attract interest. Businesses that compute interest on gross liability routinely overpay.

The nil-return rate

A return with no outward supply carries a much lower daily fee and a much lower cap. Filing nil returns on time costs nothing; filing them late still costs something.

Frequently asked questions

Is the late fee per day or per return?
Per day of delay, subject to a cap per return. The daily figure shown here is the combined CGST and SGST amount, which is how the portal presents it.
Do I pay interest if I had input credit covering the whole liability?
No. Interest under section 50 applies only to tax paid through the cash ledger.
Can the late fee be waived?
Only through a specific amnesty notification. There is no general power to waive it, and the portal will not let you file until it is paid.