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Home > GST > Help Center > GST Late fee & Interest Calculator Last Updated: Jan 31st 2024

GST Late fee & Interest Calculator

MSMEs comprise over 96% of all GST-registered businesses in India. Their operations are subject to a variety of seasonal and other factors. There are numerous causes for the frequent occurrence of late filing.

GST late fees and delay interest calculator aid in estimating the same and determining its impact. To learn more, begin using and familiarize yourself with frequently asked questions.

Compound Interest Calculator

   Estimate GST Late fee & Interest Estimator
From which date should you file GSTR 3B?
GST born in India on Jul 1st 2017. Select a date on or after.
Check the dates and Select a correct date.
Expected date of filing?
Check the dates and Select a correct date.
GST Return Frequency?
GST Registered State:
Your due date assumed is {{dueDay}} of the following month
Annual GST Turnover (per previous FY turnover)
Do you have any Sales during this period?
Total GST Tax Liability (amount to pay to the GST Dept.)
Delay interest rate (%) per annum
  Customise the below view to have more refined calculation in case you have some sales during certain periods.
GST rules may change from time to time, above is a good estimate only.
Return MonthReturn Due DateNo. of days DueTotal Return FeeNIL Return?Rationalised Return Fee
{{returnRec.rtnMonth}} {{returnRec.rtnDueDate}} {{returnRec.initMthDays}} {{returnRec.perReturnFee}}

Refer How to calculate Late Fees and Interest on GST Returns? for a comprehensive understanding.

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Frequently asked Questions

1. What GST Act says on late fees and delay interest?

Late GST payment accrues interest. Registered taxpayers who pay GST late, claim an excess ITC, or reduce an excess output tax burden must pay the interest.

  1. Late fees for NIL returns (no transactions) on Form GSTR-3B are Rs. 20 per day.
  2. The upper limit of the penalty imposed on each return is Rs. 10,000.
  3. As of June 2020, the highest penalty per return for NIL return is fixed at Rs. 500. For returns made before June 2020, a maximum penalty of Rs. 10,000 is imposed.
  4. Late fees for non-NIL returns on Form GSTR-3B are Rs. 50 per day.
  5. Starting from Jun 2020, if you have sales during the return period, the utmost penalty per return is as follows:
    • Turnover up to Rs 1.5 Crores — Rs 2000 per return
    • Turnover between Rs 1.5 crore to Rs 5 Crores — Rs 5000 per return
    • Turnover above Rs 5 Crores — Rs 10,000 per return
2. How to use EZTax GST Late fee & Interest Calculator?

While it is self-explanatory and intuitive to use the calculator as is, below would help

  1. From which date should you file GSTR 3B? — Select the date from which you would like to file either NIL or a return with sales.
  2. Expected date of filing? — Enter the date on which you would like to prepare and upload your return. By default, this field is populated with today's date.
  3. GST Return Frequency? — Select Monthly or Quarterly. While the due date is fixed for Monthly to 20th of the following month, it is 22nd or 24th based on the GST registered state.
  4. Annual GST Turnover (per previous FY turnover) — This would influence per return max cap.
  5. Do you have any Sales during this period? — If selected 'Yes', it would ask you to enter "Total GST Tax Liability" (amount to pay to the GST Dept.) to calculate the interest for the delay in filing.

3. The Rs. 10,000 maximum penalty is per return or per year?

The maximum penalty limit of Rs. 10,000 is per return (monthly or quarterly).

4. What is NIL GST Return?

A NIL GST return occurs when there are no sale transactions during the period for which the return is being calculated, regardless of whether there were any purchases.

5. Can latest GST returns be filed without older ones?

When there are multiple GST returns that need to be filed, the earliest return should be filed first, followed by the subsequent returns.

It is not feasible to submit GST returns in an ad hoc manner or to file the most recent one first without also submitting the GST return for the oldest month.

Get in touch with the EZTax Expert Team using the online chat on this page, if you need more help.

6. When does a GST get suspended ?

The GST department may look into a case for suspension if there is a big difference between the sales recorded against a GST and the purchases recorded with the customer. Refer GST Suspension Rules for more information.

7. How to close GST due to high late fees?

The GST department usually stops the GST that isn't being properly filed and regular GSTR-3B and GSTR-1 forms aren't being filed. Once it's been put on hold, you can work with the local GST officer to officially close it. But the officer may often demand that you pay the late fees and file GST up to the present day before you can ask for a formal GST closure.

Even though it doesn't happen often, the GST officer may decide to close the account without paying the fine.

8. Do I need to file GSTR-3B and GSTR-1 if I am not in business?

Yes, you must file GSTR-3B and GSTR-1 regularly until the GST closes. Refer EZTax GST Tax Calendar for the schedule.

How to get help from

Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.