GST Late Fee & Interest Calculator 2025 | GSTR-3B, GSTR-1 Penalty

Calculate Late Fee & Interest

GST Return Type

Taxpayer Type

Tax Liability / Unpaid Tax (₹)

Number of Days Late

Late Fee Rules at a Glance

GSTR-3B / GSTR-1

₹50/day

₹25 CGST + ₹25 SGST. Max ₹10,000 per return

Nil Return

₹20/day

₹10 CGST + ₹10 SGST. Max ₹500 per return

Interest on Tax

18% p.a.

On net unpaid tax liability (not on ITC)

GSTR-9 Annual

₹200/day

₹100 CGST + ₹100 SGST. Max 0.25% of turnover

GST Return Due Dates 2025-26

GSTR-1 — Outward Supplies

Monthly filers (turnover > ₹5 crore)

Due: 11th of next month

GSTR-3B — Summary Return

Monthly filers — tax payment and ITC claim

Due: 20th of next month

GSTR-3B — Quarterly (QRMP)

Small taxpayers (turnover ≤ ₹5 crore) opting QRMP

Due: 22nd / 24th of month after quarter

GSTR-9 — Annual Return

Mandatory for turnover > ₹2 crore

Due: 31st December of next FY

How to Pay GST Late Fee & Interest

1️⃣

Login to GST Portal

Visit gstn.gov.in. Login with your GSTIN and password. Go to Services → Ledgers → Electronic Cash Ledger.

2️⃣

Create Challan

Go to Services → Payments → Create Challan. Select Tax head (CGST/SGST/IGST), enter amount for late fee and interest separately.

3️⃣

Pay & File Return

Pay via Net Banking / UPI / NEFT. Once cash ledger is credited, file the pending return and offset liability.

GST Late Fee & Interest Calculator