Gst Late Fee Calculator

Select Year

Select Month


Select type of GST Filing

Total Penalty:

Late fee under CGST:

Late fee under SGST:

Clear Pending Dues at Minimum Cost

Why Choose LegalDocs

All About Late Fees under GST

As per the GST Law, any registered person is liable to pay late fees in case he makes a delay or fails to furnish outward or inward details in monthly, quarterly, or annual returns within the prescribed due date.

Such a fee is charged for each day during which such a failure continues on the part of the registered taxpayer after the due date to file returns.

Furthermore, a registered taxpayer needs to file NIL returns mandatorily in case there are no transactions for a particular month or a quarter. However, if he makes a delay or fails to furnish details of inward or outward supplies in the NIL Return within the due date, then also, he is also liable to pay a late fee.

Interest for Late Payment of Tax

GST late payment with interest means an additional amount to be paid by the taxpayers if he fails to make the GST payment while filing GSTR 3B.

Interest has to be paid by every taxpayer who:

If GST is not paid within the due dates of filing return Interest at following rates has to be paid:

Particulars Interest
Tax paid after due date 18% p.a.
Excess ITC Claimed or excess reduction in Output Tax 24% p.a.

GST Late Fees Table

Type Period Fine Amount Notification Reference Remarks
GSTR 4 ALL Months Rs . 20/ – per day Notification No. 73/2017– Central Tax dt.29.12.2017 For Returns with NIL Tax Liability
GSTR 4 ALL Months Rs . 50/ – per day Notification No. 73/2017– Central Tax dt.29.12.2017 For Returns with Tax Liability
GSTR 6 ALL Months Rs . 50/ – per day Notification No. 7 /2018 – Central Tax dt.23.01.2018 (CGST + SGST)
GSTR 5A ALL Months Rs . 20/ – per day Notification No. 6 /2018 – Central Tax dt.23.01.2018 For Returns with NIL Tax liability
GSTR 5A ALL Months Rs . 50/ – per day Notification No. 6 /2018 – Central Tax dt.23.01.2018 For Returns with Tax liability
GSTR 5 ALL Months Rs . 50/ – per day Notification No. 5 /2018 – Central Tax dt.23.01.2018 For Returns with Tax liability
GSTR 5 ALL Months Rs . 20/ – per day Notification No. 5 /2018 – Central Tax dt.23.01.2018 For Returns without Tax liability
GSTR 1 All months Rs. 50/- per day Notification No. 4 /2018 – Central Tax dtd.23.01.2018 (CGST + SGST) For Returns with Tax liability
GSTR 1 All months Rs. 20/- per day Notification No. 4 /2018 – Central Tax dtd.23.01.2018 (CGST + SGST) For Returns with NIL Tax liability
GSTR 1 July 17 – November 2019 Waived off with condition Notification No. 04/2020–Central Tax dt.10.01.2020 Applicable only if filed between 19th December, 2019 to 17th January, 2020
GSTR 1 January 2020 – March 2020 Waived off, if filed till 30.06.2020 33/2020-Central Tax ,dt. 03-04-2020 Turnover Up to 1.5 Crore
GSTR 1 March 2020 – May 2020 Waived off, if filed till 30.06.2020 33/2020-Central Tax ,dt. 03-04-2020 Turnover more than 1.5 Crore
GSTR 3B Jul-17 Waived off 28/2017 dt.01.09.2017 -
GSTR 3B Aug-17 Waived off 50/2017 dt.24.10.2017 -
GSTR 3B Sep-17 Waived off 50/2017 dt.24.10.2017 -
GSTR 3B October 2017 Onwards Rs . 20/ – per day 64/2017 dt.15.11.2017 For NIL liability
GSTR 3B October 2017 Onwards Rs . 50/ – per day 64/2017 dt.15.11.2017 For NOT Nil liability
GSTR 3B February 2020 – April 2020 Waived off, if filed till 24.06.2020 32/2020 –Central Tax dt.03.04.2020 Turnover more then 5Crore.
GSTR 3B February 2020 – March 2020 Waived off, if filed till 29.06.2020 32/2020 –Central Tax dt.03.04.2020 Turnover more than 1.5 crore and upto 5crore
GSTR 3B April 2020 Waived off, if filed till 30.06.2020 32/2020 –Central Tax dt.03.04.2020 Turnover more than 1.5 crore and upto 5crore
GSTR 3B February 2020 Waived off, if filed till 30.06.2020 32/2020 –Central Tax dt.03.04.2020 Turnover upto 1.5 crore
GSTR 3B March 2020 Waived off, if filed till 03.07.2020 32/2020 –Central Tax dt.03.04.2020 Turnover upto 1.5 crore
GSTR 3B April 2020 Waived off, if filed till 06.07.2020 32/2020 –Central Tax dt.03.04.2020 Turnover upto 1.5 crore
Delay in GST Payment All months Interest @18% per day As per CGST Section 50 To be calculated On Tax amount from the day of delay till the date of payment
Wrong/Excess ITC Availed All months Interest @24% per day As per CGST Section 50 To be calculated on Reversal Amount till date of reversal.
GSTR 9 All Years Rs. 200/- per day (CGST+SGST) As per CGST Section 47 -
GSTR 9A All Years Rs. 200/- per day (CGST+SGST) As per CGST Section 47 -
GSTR C All years Up to Rs. 25000/- As per CGST section 125 -

GST Late Fees Calculation

Late Fees for GSTR-3B

Late fees for GSTR-3B is Rs. 20 (Rs. 10 for CGST and Rs. 10 for SGST) per day for NIL returns and Rs. 50 (Rs. 25 for CGST and Rs. 25 for SGST) in other cases. A return in which there is no sales but has been purchased is also considered as a NIL return. The maximum amount of penalty will be Rs. 10,000 (Rs. 5,000 for CGST and Rs. 5,000 for SGST)for every return. Late fees for GSTR-3B for a month is required to be paid in the next month. You cannot file a month’s return before making payment of late fees of the previous month.

Late Fees for GSTR-1

Late fees for GSTR-1 is Rs. 200 (Rs. 100 for CGST and Rs. 100 for SGST) per day. Currently the government is not taking late fees related to GSTR-1. In this calculator we have not considered GSTR-1.

Late Fees for GSTR-9 and GSTR-9A

Late fees for GSTR-9 and GSTR-9A is Rs. 200 (Rs. 100 for CGST and Rs. 100 for SGST) per day up to a maximum of 0.50% (0.25% for CGST and 0.25% for SGST) of turnover.

Late Fees for GSTR-10

Late fees for GSTR-10 is Rs. 200 (Rs. 100 for CGST and Rs. 100 for SGST) per day. There is no maximum limit on the amount of penalty. Late fees are to be paid to enable filing of your return.

Late Fees for GSTR-3B

Late fees are payable at Rs. 50/day for the period of default. If there is no sale in a month then late fee at Rs. 20/day is payable

How to avoid late fees

GET FREE GST BILLING TOOL

Download on Playstore Download on Desktop

People Also Considered :

Current Account Opening

A current account is a type of deposit account that helps the professionals and businessmen to run their business. Businessmen can avail various benefits by Online Current Account such as:

Online current account reduces the hassle and provides the benefit to complete the banking process anytime and anywhere.

Are you Ready to Grow your Business?


  • Zero Balance Current Account
  • In just 5 mins
  • Free Current Account Powered by ICICI Bank

FAQ on GST Late Fees: FAQs

Can GST late fees be waived?

Yes, the government may issue the notification to waive the late fees as and when required.

Is there any penalty on Gstr 1?

Yes there is a penalty on Gstr 1. Late Fees for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per CGST Act and Rs. 100 as per SGST Act.

How to Pay GST interest?

  • 1. Create the GST payment challan
  • 2. Enter the interest amount in the type of payment (CGST/SGST/IGST)
  • 3. Generate the challan > Choose the bank > Make a payment online

How is the GST late fee calculated?

The GST late fees to be calculated per day from its last date of filing till the actual date of filing.

What is the interest rate on GST Late Fees?

Under GST, every taxpayer is mandated to pay late fees for delay in the filing of tax returns and also interest at the rate of 18 percent on gross tax liability.

People Also Considered :

BLOGS

ezoto billing software

Get Free Invoicing Software

Invoice ,GST ,Credit ,Inventory

Download Our Mobile Application

OUR CENTRES

WHY CHOOSE LEGALDOCS

Call

Consultation from Industry Experts.

Payment

Value For Money and hassle free service.

Customer

10 Lakh++ Happy Customers.

Tick

Money Back Guarantee.

Location
Email
Call
up

© 2019 - All Rights with legaldocs