GST Penalty Calculator 2025-26

Calculate GST late filing penalty and interest. Supports GSTR-1, GSTR-3B & GSTR-4 returns with exact fee breakdown.

Return Type

Due: 20th of next month

Nil Return

No taxable supply — lower penalty applies

Due Date

Filing Date

Unpaid Tax Amount (Rs.)

Rs.

Interest @ 18% p.a. on this amount

Annual turnover above Rs. 5 crore

GST Late Filing Penalty — Key Rules

Late Fee Structure

• Regular: Rs. 50/day (max Rs. 10,000)
• Nil return: Rs. 20/day (max Rs. 500)
• GSTR-4: Rs. 50/day (max Rs. 2,000)
• Split: 50% CGST + 50% SGST

Interest Rules

• Rate: 18% per annum
• Runs from original due date
• Only if tax liability unpaid
• Nil returns: no interest

GST Late Filing Penalty Rules 2025-26

Late Fee for Nil Returns

If you have no transactions (nil return), the late fee is ₹20 per day (₹10 CGST + ₹10 SGST), with a maximum cap of ₹500.

Late Fee for Regular Returns

For returns with tax liability, the late fee is ₹50 per day (₹25 CGST + ₹25 SGST), with a maximum cap of ₹10,000.

Interest on Late Payment

In addition to the late fee, interest is charged at 18% per annum on the outstanding tax amount for each day of delay.

GSTR Filing Due Dates

Return	Due Date	Purpose
GSTR-1	11th of next month	Outward supplies (sales)
GSTR-3B	20th of next month	Summary return with tax payment
GSTR-4	18th of month following quarter	Composition scheme quarterly return

⚠️ Disclaimer: Calculations are for reference only. Verify with official GSTN portal or consult a CA before filing returns.

Related Tools

Due Date Calendar

Never miss a GST filing deadline.

Use Tool

Compliance Checklist

Monthly GST compliance task tracker.

Use Tool

GST Calculator

Calculate CGST, SGST & IGST with all GST rates.

Use Tool

About GST Penalty Calculator

Calculate GST late filing penalties and interest for GSTR-1, GSTR-3B, GSTR-4, and GSTR-9 returns. Get an exact breakdown of CGST + SGST late fees and 18% per annum interest on outstanding tax amounts.

How to Use

1Select the return type (GSTR-1, GSTR-3B, GSTR-4, or GSTR-9) and specify the filing period.
2Enter the due date, actual filing date, and outstanding tax liability amount.
3View the calculated late fee (CGST + SGST), interest amount, and total penalty payable.