What does filing late cost?
From the return, the period, the day it was filed and, for a GSTR-1 or GSTR-3B, last year’s turnover. The due date is worked out for you; change it when a date was extended.
Updated
Read: GST late fee: why ₹50 a day, and when it stops · Nil GSTR-1: when it is really nil, filing by SMS · QRMP quarterly filing: who may, due dates, the IFF · GST due dates October 2026: GSTR-1 and GSTR-3B
Charged twice, as central and state tax, and paid in cash. Interest under section 50 is separate: 18% a year on tax paid late in cash.
Three steps, and nothing leaves the page.
- 01Pick the return and whether you file monthly or quarterly, or under GSTR-4, 7, 8 the composition, TDS or TCS return.
- 02Choose the period. The due date fills in, with any extension CBIC has notified; change it if yours differs.
- 03Enter the filing date and last year’s turnover, and tick nil if it was a nil return.
Each rule, and what it does when it fails.
No. The late fee is paid in cash.
Put the extended date in the due date box. The fee counts from it.
Section 47 of the CGST Act sets the fee, and every State Act says the same, so it is charged once as central tax and once as state tax. Notification 76/2018-Central Tax for the GSTR-3B and 4/2018-Central Tax for the GSTR-1 waive everything above ₹25 a day, or ₹10 on a nil return. For tax periods from June 2021, Notifications 19/2021 and 20/2021-Central Tax waive everything above the ceilings. Neither sets one above ₹5 crore, so there the Act’s own ₹5,000 under each Act stands.
A GSTR-3B is nil when no central tax is payable in it. A GSTR-1 is nil when there were no outward supplies in the period. A GSTR-4 is nil when no tax was payable in the year, and a GSTR-7 when no tax was deducted in the month. A GSTR-8 has no nil rate.
The composition dealer’s GSTR-4 from 2021-22, yes. The GSTR-9 is worked in the app, by the turnover in your State. Periods before June 2021 are not worked, as amnesties and the older rates covered them, and neither is a GSTR-8 before the October 2022 period, the first the portal charges.
Yes. Since 1 October 2023 a return cannot be furnished after three years from its due date (sections 37(5), 39(11), 44(2) and 52(15) of the CGST Act), and GSTN applies this on the portal by tax period. The calculator says so when the filing date is past it, counting from the day after the due date three years on, the earliest reading.
The other free tools
All free toolsDo the whole month in fynxIQ.
This check and every other, on every return, with the GSTR-2B, the GSTR-3B draft and Tally. Free for 2 GSTINs and 6 prepared returns a month.