Understand the delay. See the breakdown.

GST Late Fee Calculator

Estimate the filing-related fee for monthly GSTR-3B returns, January–August 2026. Review daily fees and caps first; interest on delayed tax payment is shown separately.

Check the scope before calculating. Not for GSTR-1, annual returns, QRMP, special waivers, instalments or disputed liabilities. Due dates are entered by you; this tool does not detect extensions or relief automatically.

Monthly GSTR-3B · Standard scenario

Enter your return details

Tax monthJanuary–August 2026 only.Confirmed filing due dateUse the applicable extended date, if any.Actual / planned filing datePreceding FY aggregate turnoverUse the preceding financial year, not this invoice or month.

This return has nil tax liability.Zero cash payable after ITC alone does not mean nil tax liability.

Interest estimate · 18% per year

Enter the tax amount actually subject to interest, after ITC and eligible cash-ledger adjustments. Do not enter turnover, gross invoice value or the current cash-ledger balance.

Adjusted interest-bearing tax (₹)Tax payment / offset dateUse the tax debit/offset date, not merely a challan deposit date.

One constant adjusted amount and one offset date only. Review eligibility per tax head before combining amounts; no automatic ledger adjustment is performed.

I have checked the due date and confirmed that this is a monthly GSTR-3B standard case, without special fee/interest relief, earlier-period liabilities, instalments or assessment proceedings.

01 / Two amounts, two reasons

Late fee is not the same as interest.

Late fee follows the filing date

The standard combined daily amount used here is ₹50 for a non-nil-liability return and ₹20 for nil tax liability. The calculator applies the appropriate total cap rather than multiplying indefinitely.

Interest follows the tax delay

The estimate uses an adjusted interest-bearing amount at 18% annually, with a 365-day denominator. A zero cash payment after ITC does not by itself make the return eligible for the nil-liability late fee.

Daily-fee background: GST Council material on Notification 64/2017. Interest framework: ICAI handbook hosted by Telangana Commercial Taxes.

02 / Read the cap correctly

The late-fee ceiling depends on the return.

Nil tax liability

₹500

All turnover bands

Non-nil · up to ₹1.5 crore

₹2,000

Preceding FY aggregate turnover

Non-nil · above ₹1.5–5 crore

₹5,000

Preceding FY aggregate turnover

Non-nil · above ₹5 crore

₹10,000

Standard statutory maximum

Amounts combine CGST and SGST/UTGST, split equally in the estimate. Reduced caps: Notification 19/2021–Central Tax; standard maximum: Section 47 overview in the handbook. These caps do not apply to the interest component.

03 / Get the interest input right

Your invoice total is not
the interest base.

Start with the relevant tax liability and confirm the permitted adjustments. Do not subtract your entire current cash balance or transfer a surplus across tax heads by assumption.

Review the cash-ledger benefit

GSTN’s January 2026 changes account for the eligible minimum cash-ledger balance between the due date and tax offset. Confirm the amount applicable to your record before entering the adjusted base.

Use one payment scenario

This version assumes one constant adjusted amount settled on one offset date. Split payments and liabilities from earlier periods need a separate calculation.

Keep the comparison practical

Use this result to understand the arithmetic. Reconcile it with your ledger and the portal’s computation before filing or paying.

Cash-ledger enhancement: GST Council January 2026 newsletter.

04 / Work through an example

Ten days late, with ₹10,000 subject to interest.

Illustrative standard case

A non-nil return, turnover up to ₹1.5 crore.

Assume a confirmed due date of 20 August 2026 and both filing and offset on 30 August 2026. The ₹10,000 figure is already adjusted for any eligible relief from the interest base.

This example does not establish the due date or entitlement to relief for your registration.

Late fee: 10 × ₹50 = ₹500, below the ₹2,000 cap.
Interest: ₹10,000 × 18% × 10 ÷ 365 = ₹49.32.
Estimated extra cost: ₹549.32, excluding the underlying tax payable.

Before you rely on the number

Questions about the estimate.

Does the due date itself count as a late day?

No. The calculation begins the following day and includes the filing or offset date. An action on or before the entered due date produces zero delay for that component.

Can you calculate this from my GST number?

Not reliably. A GSTIN lookup does not provide all the liability, ledger and relief details needed. Use GST number search for available registration and filing records, then confirm the calculation inputs separately.

What if a due date was extended?

Enter the confirmed date that applies to your return. Where an extension changes filing and interest treatment differently, or a waiver applies, this standard calculator is not suitable.

Why might the official amount differ?

Tax-head rounding, eligible ledger balances, special relief, earlier-period tax and different effective dates can change the result. This tool cannot assess those facts from your entries alone.

Rules reviewed 26 September 2026. Estimates are informational, not tax advice or a payment demand. Inputs stay in your browser and are not sent to the GST API. Verify notifications and your portal record before acting.