Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Estimate CGST plus SGST/UTGST late fee using delay days, nil/non-nil status, per-day rate and notified cap.
Late-fee inputs
Gross late fee
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Net late fee
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Caps and waivers vary by return, period, turnover and notification.
How This Is Calculated
Late fee for delayed GST return filing is charged per day of delay: ₹20/day (₹10 CGST + ₹10 SGST) for a nil return, and ₹50/day (₹25 CGST + ₹25 SGST) for a non-nil return — both subject to a maximum cap that varies by the taxpayer's turnover slab. Any amnesty or relief scheme notified for a specific period can reduce the net late fee payable below the gross calculated amount.
Frequently Asked Questions
What is the late fee for a nil GST return?
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₹20 per day of delay (₹10 CGST + ₹10 SGST), subject to a maximum cap — nil returns attract a lower daily rate than returns with actual tax liability, since no tax was due.
What is the late fee for a non-nil GST return?
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₹50 per day of delay (₹25 CGST + ₹25 SGST), subject to a maximum cap that is generally higher for larger-turnover taxpayers and lower for smaller ones.
Are there ever waivers or reductions of GST late fees?
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Yes, the government periodically notifies amnesty schemes that cap or waive late fees for specific overdue periods to encourage catch-up filing — check for any currently active scheme before assuming the full calculated late fee applies.
Source and review trail
Use the current official instrument, portal or regulator publication before acting.
Scope: Computes the late fee payable under Section 47 of the CGST Act for delayed filing of a GST return.
Calculation logic
Late fee = ₹25 per day CGST + ₹25 per day SGST (total ₹50/day) for a return with tax liability, or ₹10 per day CGST + ₹10 per day SGST (total ₹20/day) for a nil return, computed from the day after the due date until the date of actual filing.
Apply the maximum cap currently prescribed for the specific return type (GSTR-1, GSTR-3B, etc.) and, where applicable, the taxpayer's turnover slab (lower caps are notified for smaller taxpayers under current relief notifications).
Inputs and assumptions
Late fee rates and caps follow the currently notified figures for the specific return type and turnover slab — CBIC has periodically reduced caps via notification/amnesty schemes, which the calculator applies for the period selected.
Nil-return status is determined by whether the taxpayer had any outward supply/tax liability to report for that period, as indicated by the user.
Exclusions and edge cases
Does not compute interest under Section 50 on any tax amount also paid late — see the GST Interest Calculator or the combined Late Fee and Interest Estimator for that.
GSTR-9/9C annual return late fees follow a separate, distinct fee structure not covered by this return-period late-fee calculator.