GSTR-1 / GSTR-3B Late Fee Calculator
GST late fee,
by turnover slab
Work out the s.47 CGST late fee for GSTR-1 or GSTR-3B using the rationalised ₹50/day rates and caps notified on 1 June 2021.
Common questions
GSTR-1 / GSTR-3B late fee, statute-cited.
What late fee applies to GSTR-1 and GSTR-3B?+
Section 47(1) of the CGST Act 2017 sets the statutory late fee at ₹100 per day per Act (₹200 per day total), but the government rationalised it for GSTR-1 and GSTR-3B: Notification 20/2021-Central Tax (01.06.2021) for GSTR-1 and Notification 19/2021-Central Tax (01.06.2021) for GSTR-3B prescribe ₹50 per day (₹25 CGST + ₹25 SGST) for taxpayers with annual aggregate turnover up to ₹5 crore in the preceding financial year, with a maximum of ₹2,000 per return (turnover up to ₹1.5 crore) or ₹5,000 per return (₹1.5–5 crore). Nil returns pay ₹20 per day, capped at ₹500. Above ₹5 crore no reduction applies and the statutory ₹100/day per Act (cap ₹5,000 per Act) continues. This calculator applies those exact rates and caps.
What is annual aggregate turnover for the slab?+
The slab is fixed by the annual aggregate turnover (AATO) of the preceding financial year as defined in s.2(6) of the CGST Act 2017 — the aggregate value of all taxable and exempt supplies, exports and inter-state supplies, excluding CGST, SGST, IGST and cess. Use your AATO from the financial year before the one you are filing for.
Do the caps apply per return or per year?+
Per return. The ₹2,000 / ₹5,000 / ₹10,000 ceilings under Notifications 19 & 20/2021-Central Tax are the maximum late fee for a single GSTR-1 or GSTR-3B, so a taxpayer who is late on multiple months pays up to the cap for each return, not once for the year.
When are GSTR-1 and GSTR-3B due?+
Monthly GSTR-1 is due by the 11th of the following month under Rule 59(1) of the CGST Rules 2017 (quarterly filers with turnover up to ₹1.5 crore file by the 13th of the month after the quarter under Rule 59(2)). Monthly GSTR-3B is due by the 20th of the following month under Rule 61(1); QRMP quarterly filers file by the 22nd (Category-1 states) or 24th (Category-2 states) of the month after the quarter under Rule 61(2). The calculator counts days of delay from these dates.
Is interest also payable on top of the late fee?+
Yes. The late fee under s.47 is separate from interest under s.50 of the CGST Act 2017, which runs at 18% per annum on the net cash tax paid after the due date. A taxpayer who files late but paid on time owes only the late fee; a taxpayer who pays late owes both interest and the late fee.
Can CBIC waive or further reduce the late fee?+
Yes — CBIC has periodically notified conditional waivers and further caps (for example, the 2021 amnesty for GSTR-3B delays between July 2017 and April 2021 under Notification 19/2021-Central Tax). Before relying on a computed figure, confirm no waiver or fresh cap notification covers your tax period on the GSTN portal or with your CA.