GST Return Late Fee Online Calculator

Return Type* :             

Important Note:

In GST Council meeting held on 22nd December it has been decided to bring one-time late fee waiver scheme. The scheme provides that late fees for late filing of GSTR-3B for the months of July 2017 to September 2018 will be waived if the return is filed between 22nd December 2018 to 31st March 2019. 

The wordings of notification are "Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019."

The wording of the notification is clear and there is no chance of any confusion. The late fees should be payable by normal amount (Rs. 50 or Rs. 20 per day) if the return is filed on 1st April 2019 or thereafter. Late fees should also be payable for the whole time period from due date of filing to the date of actual filing. For example- The due date for filing September 2018 is 25th October 2018. If a person files return on 10th April 2019 then late fees should be payable from 26th October 2018 to 10th April 2019. 

But the GST portal is considering due date of all GSTR-3B from July 2017 to September 2018 as 31st March 2019. And therefore calculating late fees from 31st March 2019 onwards for all such returns. Late fees is calculated automatically by the GST system. So it arises a confusion among laymen as well as professionals.

This calculator is calculating late fees as per the due dates considering by the GST Portal. So you can calculate the late fees actually payable at time of filing GSTR-3B.

Late Fees Calculation

Late Fees for GSTR-3B

Late fees for GSTR-3B is Rs. 20 (Rs. 10 for CGST and Rs. 10 for SGST) per day for NIL returns and Rs. 50 (Rs. 25 for CGST and Rs. 25 for SGST) in other cases. A return in which there is no sales but has purchases is also considered as NIL return. Maximum amount of penalty will be Rs. 10,000 (Rs. 5,000 for CGST and Rs. 5,000 for SGST)f or every return.

Late fees for GSTR-3B for a month is required to be paid in the next month. You cannot file a month's return before making payment of late fees of previous month.

Late Fees for GSTR-1

Late fees for GSTR-1 is Rs. 200 (Rs. 100 for CGST and Rs. 100 for SGST) per day. Currently government is not taking late fees related to GSTR-1. In this calculator we has not considered GSTR-1.

Late Fees for GSTR-9 and GSTR-9A

Late fees for GSTR-9 and GSTR-9A is Rs. 200 (Rs. 100 for CGST and Rs. 100 for SGST) per day up to a maximum of 0.50% (0.25% for CGST and 0.25% for SGST) of turnover.

Late Fees for GSTR-10

Late fees for GSTR-10 is Rs. 200 (Rs. 100 for CGST and Rs. 100 for SGST) per day. There is no maximum limit on amount of penalty. Late fees is to be paid to enable filing of your return.

Can GST late fees be waived off?

GST Late fees can be reduced in some specific conditions. Otherwise, it is payable before filing returns.

How to calculate late fees for GSTR-3B?

Late fees is payable at Rs. 50/day for the period of default. If there is no sale in a month then late fee at Rs. 20/day is payable.

Is late fees waived off for GSTR-1?

Late fees is waived off for GSTR-1 for period July 2017 to Nov 19 if it is filed between 19 Dec 2019 to 17th January 2020.

Is late fees waived off for GSTR-3B?

If you file GSTR-3B of July 2017 to Feb 2019 now then you has to pay late fees from 1st April 2019 only.