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Section 47 Return Filing Compliance

GST Late Fee & Penalty Calculator (Section 47)

Calculate daily late fees under Section 47 for delayed GSTR-3B, GSTR-1, and Nil returns with turnover-based maximum statutory caps.

💡Looking for detailed interest calculations on unpaid tax (18% p.a.) or excess ITC (24% p.a.) under Section 50?
Open GST Interest Calculator →
Filing Timeline DatesSelect dates to calculate

Statutory due date (e.g. 20th)

Date return was / will be filed

Calculated DelaySelect Return Due Date and Filing Date
0 Days
₹

Interest @ 18% p.a. applies strictly on net cash liability under Section 50(1). Need detailed day-wise interest or 24% excess ITC calculations? Use our dedicated GST Interest Calculator.

Penalty Breakdown

0 Days Delay
📅 Select Return Due Date & Filing Date, and enter Tax Liability to calculate penalty.
CGST Late Fee₹ 0.00
SGST Late Fee₹ 0.00
Total Late Fee (Sec 47)₹ 0.00
Interest Rate (Sec 50)18% p.a.
Tax Principal (Cash)₹ 0.00
Total Interest₹ 0.00
Total Penalty

Late Fee + Interest

₹ 0.00
Notification No. 19/2021-Central Tax

Late fees were capped under the amnesty & rationalization schemes to provide relief for small taxpayers.

GST Late Fee & Penalty Calculator — Complete Guide for 2026

Missing the GST return filing deadline even by a single day can attract a GST late fee and interest that quickly snowballs into a significant liability. Our free GST late fee & penalty calculator helps you instantly compute the exact amount you owe under Section 47 (late fee) and Section 50 (interest) of the CGST Act, 2017 — whether your return is a taxable return or a nil return.

India's Goods & Services Tax regime mandates timely filing of monthly, quarterly, and annual returns. When a taxpayer fails to meet the due date, a GST late fee per day is charged for every day of delay until the date of actual filing. Understanding how this GST penalty is calculated can save you from unexpected cash-flow surprises and keep your business fully compliant.

What is GST Late Fee? (Section 47 of CGST Act)

Under Section 47 of the CGST Act, 2017, a GST late fee is levied for every day of delay in filing a GST return beyond its prescribed due date. The late fee is split equally between CGST and SGST (or UTGST), making the combined daily charge ₹50 per day for a regular taxable return (₹25 CGST + ₹25 SGST). For a nil return — where there is no outward taxable supply — the rate is reduced to ₹20 per day (₹10 CGST + ₹10 SGST).

The Government has introduced several rationalization notifications to provide relief to small and medium taxpayers. Under Notification No. 19/2021-Central Tax and subsequent amendments, the maximum GST late fee payable is capped based on the taxpayer's Annual Aggregate Turnover (AATO):

  • Nil Return: Maximum cap of ₹500 per return (₹250 CGST + ₹250 SGST)
  • Turnover up to ₹1.5 Crore: Maximum cap of ₹2,000 per return (₹1,000 CGST + ₹1,000 SGST)
  • Turnover ₹1.5 Crore – ₹5 Crore: Maximum cap of ₹5,000 per return (₹2,500 CGST + ₹2,500 SGST)
  • Turnover above ₹5 Crore: Maximum cap of ₹10,000 per return (₹5,000 CGST + ₹5,000 SGST)

Our GST late fee calculator automatically applies these caps based on your selected turnover bracket, so you always get the accurate, compliant figure.

GST Late Fee for GSTR-3B

GSTR-3B is the monthly self-declaration return that most regular taxpayers under GST are required to file. It is one of the most critical returns in the GST ecosystem, and delays attract a GST late fee for GSTR-3B at the rate of ₹50 per day (or ₹20/day for nil returns) subject to the annual turnover-based cap.

The due date for filing GSTR-3B is generally the 20th of the following month for monthly filers, and varies for quarterly filers under the QRMP scheme. If your filing date extends past this deadline, the GST late fee per day starts accruing immediately from the day after the due date. Use our tool to input your due date and actual filing date to calculate the exact GSTR-3B late fee instantly.

GST Late Fee for Nil Return

Many small businesses and seasonal traders file a GST nil return when they have no outward taxable sales in a particular period. Even if there are zero transactions, the return must be filed on time — failing to do so attracts a GST late fee for nil return.

The good news: the rate is concessional. A nil return filer pays just ₹20 per day (₹10 CGST + ₹10 SGST) instead of the standard ₹50/day, and the total is capped at a maximum of ₹500 per return. Our GST late fee calculator for nil return automatically switches to this lower rate and cap when you select "Nil Return" mode — giving you an accurate liability figure in seconds.

GST Penalty vs. GST Interest — Understanding Section 50

It is important to distinguish between a GST late fee (Section 47) and GST interest (Section 50). While the late fee is a fixed per-day charge for delayed filing, the interest under Section 50 is a 18% per annum charge on the net unpaid tax liability that was paid in cash after the due date.

In simple terms: if you had GST dues that you paid late, you owe both the late fee (for the delayed filing) and interest at 18% p.a. on the cash component of unpaid tax. Our GST penalty calculator computes both components separately and shows you the combined total — giving you complete visibility into your compliance liability before you file.

The interest is calculated on a per-day basis using the formula: Interest = (Tax Amount × 18%) ÷ 365 × Number of Days. Enter your unpaid net tax liability in the calculator to instantly see the GST interest amount.

How to Use the GST Late Fee & Penalty Calculator

  1. Select Return Status — Choose "Taxable Return" (₹50/day) or "Nil Return" (₹20/day, cap ₹500).
  2. Select Annual Turnover Bracket — This determines the maximum late fee cap applicable to your business.
  3. Enter Return Due Date — The statutory due date for the return (e.g., 20th of the month for GSTR-3B).
  4. Enter Actual Filing Date — The date on which you filed or plan to file the return.
  5. Enter Unpaid Tax Liability — The cash portion of GST dues paid after the due date (for Section 50 interest). Leave blank if no tax is outstanding.
  6. The calculator instantly shows you the CGST late fee, SGST late fee, total Section 47 late fee, Section 50 interest, and the total GST penalty payable.

Frequently Asked Questions — GST Late Fee & Penalty

Under Section 47 of the CGST Act, the standard GST late fee for delayed filing of GSTR-3B or GSTR-1 is ₹50 per day for taxable returns (₹25 CGST + ₹25 SGST) and ₹20 per day for Nil returns (₹10 CGST + ₹10 SGST). The maximum late fee per return is capped under CBIC notifications based on Annual Aggregate Turnover: ₹500 for Nil returns; ₹2,000 for turnover up to ₹1.5 Crore; ₹5,000 for turnover between ₹1.5 Crore and ₹5 Crore; and ₹10,000 for turnover above ₹5 Crore. For annual returns (GSTR-9), the late fee is ₹50 to ₹200 per day subject to a maximum cap of 0.04% to 0.5% of turnover.
If a regular taxpayer fails to file GST returns for 6 consecutive months (or 2 consecutive tax periods for quarterly filers under the QRMP scheme), several severe consequences follow: 1) E-Way Bill generation is blocked under Rule 138E, preventing goods transportation. 2) The GST department can suspend or cancel your GST registration suo-motu under Section 29(2). 3) The tax officer can issue a Best Judgment Assessment order under Section 62 to assess tax liability ex-parte. 4) Recovery actions under Section 79 can be initiated, including freezing bank accounts and attaching assets. 5) Late fees (up to statutory turnover caps) and 18% p.a. interest continue to accumulate. 6) Your buyers cannot claim Input Tax Credit (ITC) on invoices you issued.
Penalty on late payment of GST consists of two components: 1) Late Fee (Section 47): Calculated as Delay Days × ₹50 per day for taxable returns (or ₹20 per day for Nil returns), capped at the statutory limit of ₹500 to ₹10,000 depending on annual turnover. 2) Interest (Section 50): Charged at 18% per annum strictly on the net cash tax liability (tax paid through Electronic Cash Ledger after adjusting available ITC) using the formula: (Net Cash Tax × 18% × Delay Days) ÷ 365. Total penalty payable is Late Fee (CGST + SGST) + Section 50 Interest. If excess ITC was claimed and utilized, interest is charged at 24% p.a. under Section 50(3).
You can check GST late fees in three easy ways: 1) In Next Month's GSTR-3B Return: Log in to the GST Portal (gst.gov.in) -> Services > Returns > Returns Dashboard, and open GSTR-3B for the next tax period. Table 5.1 automatically populates the late fee accrued from the previous delayed return. 2) Electronic Liability Register: Go to Services > Ledgers > Electronic Liability Register (Part I) on the GST Portal to view all unpaid return-related liabilities. 3) Online Calculator: Use our free GST Late Fee & Penalty Calculator above to instantly calculate your exact CGST and SGST late fee by entering your return due date and filing date.
The statutory penalty structure for late payment of GST includes: 1) Interest under Section 50(1) at 18% per annum on the unpaid net tax liability from the day after the due date until the date of payment. 2) Daily Late Fee under Section 47 of ₹50/day (₹25 CGST + ₹25 SGST) for regular returns, capped between ₹2,000 and ₹10,000 based on turnover (₹20/day capped at ₹500 for Nil returns). 3) General Penalties: If tax is unpaid or short-paid without fraud, a penalty of 10% of the unpaid tax or ₹10,000 (whichever is higher) can be levied under Section 73. If tax is unpaid due to fraud, wilful misstatement, or suppression of facts under Section 74, the penalty is 100% of the tax due (minimum ₹10,000).
To calculate 18% GST on ₹20,000, verify whether ₹20,000 is exclusive or inclusive of tax: 1) If ₹20,000 is Exclusive of GST (GST added on top): GST Amount = ₹20,000 × 18% = ₹3,600. Total Invoice Value = ₹20,000 + ₹3,600 = ₹23,600. The tax is split as CGST (9%) = ₹1,800 and SGST (9%) = ₹1,800 for intra-state sales, or IGST (18%) = ₹3,600 for inter-state sales. 2) If ₹20,000 is Inclusive of GST (GST already included): Pre-tax Base Value = (₹20,000 × 100) ÷ 118 = ₹16,949.15. GST Amount = ₹20,000 - ₹16,949.15 = ₹3,050.85 (CGST ₹1,525.42 + SGST ₹1,525.42, or IGST ₹3,050.85).
Individual GST officers do not have discretionary powers to waive or reduce GST late fees. However, GST late fees can be waived or reduced through: 1) Government Amnesty Schemes: The Central Government, on recommendations of the GST Council, periodically issues statutory notifications under Section 128 of the CGST Act granting amnesty that waives or caps late fees for past non-filed returns during specified relief windows. 2) Technical Glitch Waivers: When technical glitches on the official GST portal prevent taxpayers from filing on the due date, the CBIC issues notifications waiving late fees for the affected period. Outside of these official notifications, late fees must be paid in full through the Electronic Cash Ledger before filing the return.

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