GST late fee
The per-day fee and the cap that usually decides the answer, for GSTR-1, GSTR-3B and the annual return.
Aggregate turnover in the State for the preceding year. It sets both the rate and the cap.
A nil return carries a lower daily fee and a much lower cap.
Late fee payable
₹500.00
| Days late | 10 |
|---|---|
| Rate₹1.5 crore to ₹5 crore | ₹25 a day, each Act |
| Fee before the cap | ₹500.00 |
| Cap₹1.5 crore to ₹5 crore, applied under each Act. | ₹5,000.00 |
| CGST | ₹250.00 |
| SGST | ₹250.00 |
| Late fee payable | ₹500.00 |
How this worksShow
The cap usually decides the answer
A per-day fee sounds as though delay costs the same every day, and for the first few weeks it does. Then the cap binds and further delay costs nothing more in fee. On a nil return the cap arrives after twenty-five days; on a small taxpayer’s annual return it can arrive sooner than that.
Which is why this calculator shows the computed figure and the cap side by side. A single number leaves the reader unable to see why the delay stopped mattering — and it is the cap, not the rate, that they need in order to decide whether one more week matters.
Every fee is charged twice
The fee is levied under the CGST Act and again under the State GST Act. So “₹25 a day” is ₹50 a day in fact, and a cap of ₹1,000 is ₹2,000 in fact. This page states the per-Act figure and the total, because the portal shows both and reconciling to one of them alone is how a payment comes up short.
| Rule | Figure | Statutory basis |
|---|---|---|
| Fee, return with tax | ₹25 a day, each Act | s.47(1), CGST Act 2017 and the corresponding State GST Act |
| Fee, nil return | ₹10 a day, each Act | Notifications 19/2021-CT and 20/2021-CT |
| Cap, nil return | ₹250 each Act | Notifications 19/2021-CT and 20/2021-CT |
| Cap, turnover up to ₹1.5 crore | ₹1,000 each Act | Notifications 19/2021-CT and 20/2021-CT |
| Cap, ₹1.5 crore to ₹5 crore | ₹2,500 each Act | Notifications 19/2021-CT and 20/2021-CT |
| Cap, above ₹5 crore | ₹5,000 each Act | Notifications 19/2021-CT and 20/2021-CT |
| Rule | Figure | Statutory basis |
|---|---|---|
| Turnover up to ₹5 crore | ₹25 a day, capped at 0.02% | Notification 07/2023-CT |
| ₹5 crore to ₹20 crore | ₹50 a day, capped at 0.02% | Notification 07/2023-CT |
| Above ₹20 crore | ₹100 a day, capped at 0.25% | s.47(2), CGST Act 2017 and the corresponding State GST Act |
What the fee does not cover
The late fee is for filing late. It has nothing to say about paying late, and the two run independently: once the fee is capped, interest under section 50 keeps accruing on the tax for as long as it is unpaid.
- Every figure on this page is a notified one. Section 47 itself sets ₹100 a day per Act capped at ₹5,000; notifications bring it down, and a notification can be superseded.
- The caps are applied under each Act on the reading that the notifications are worded per Act. That reading is on the sign-off sheet with our CA, because if it is wrong every capped figure here is out by half.
- Interest is a separate calculation — work it out here.
Rates and thresholds as at 10 September 2026. This page is an estimate, not professional advice, and it is not a filing.
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