GST Penalty Calculator 2026 — Late Fee Checker

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

What is a GST penalty calculator? It is an online utility that accurately computes the total late fee and 18% per annum interest owed for missing a GST return filing deadline. It uses the latest 2025-26 rules to determine the ₹20/day (for nil returns) or ₹50/day (for regular returns) caps across GSTR-1, GSTR-3B, GSTR-4, and GSTR-9.

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 2026

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

How to Use the Penalty Calculator

Select the return type — GSTR-1, GSTR-3B, GSTR-4, or GSTR-9 and specify the filing period.
Enter the due date and the actual filing date to determine the delay.
Enter outstanding tax to calculate the 18% per annum interest.
View results — get your exact late fee (CGST + SGST), interest, and total penalty.

Frequently Asked Questions

What is the maximum late fee for GST nil returns?▼

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

How is interest calculated on late GST payment?▼

Interest is charged at 18% per annum on the outstanding tax amount, calculated from the day after the due date until the actual date of payment.

Can I avoid GST late filing penalties?▼

The best way to avoid penalties is to file returns on time. Use our Due Date Calendar tool to track all upcoming deadlines and set reminders.

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

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GST Penalty Calculator 2026 — Late Fee Checker

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

GST Late Filing Penalty Rules 2026

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.

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

How to Use the Penalty Calculator

Select the return type — GSTR-1, GSTR-3B, GSTR-4, or GSTR-9 and specify the filing period.

Enter the due date and the actual filing date to determine the delay.

Enter outstanding tax to calculate the 18% per annum interest.

View results — get your exact late fee (CGST + SGST), interest, and total penalty.

Frequently Asked Questions

What is the maximum late fee for GST nil returns?▼

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

How is interest calculated on late GST payment?▼

Interest is charged at 18% per annum on the outstanding tax amount, calculated from the day after the due date until the actual date of payment.

Can I avoid GST late filing penalties?▼

The best way to avoid penalties is to file returns on time. Use our Due Date Calendar tool to track all upcoming deadlines and set reminders.