You filed on or before the due date. No late fee or interest is payable.
| Return | Nil Return | Regular (CGST+SGST) | Max Cap |
|---|---|---|---|
| GSTR-1 | ₹20/day (₹10+₹10) | ₹50/day (₹25+₹25) | ₹10,000 (₹5,000+₹5,000) |
| GSTR-3B (Monthly) | ₹20/day (₹10+₹10) | ₹50/day (₹25+₹25) | ₹10,000 (₹5,000+₹5,000) |
| GSTR-3B (Quarterly – QRMP) | ₹20/day | ₹50/day | ₹10,000 |
| GSTR-4 (Composition Annual) | ₹50/day (₹25+₹25) | ₹50/day (₹25+₹25) | ₹2,000 (₹1,000+₹1,000) |
| GSTR-9 (Annual) | ₹200/day (₹100+₹100) | ₹200/day (₹100+₹100) | 0.25% of turnover per state |
| GSTR-9C | ₹200/day | ₹200/day | 0.25% of turnover per state |
Interest under Section 50 of CGST Act is charged at 18% per annum on delayed payment of tax. It is calculated from the day after the due date until the date of actual payment. Interest is on net cash tax liability (i.e., after adjusting ITC), not on the full tax amount.
Note: If you have sufficient ITC in your credit ledger but delayed filing, interest may still apply on the amount that could not be set off by ITC on the due date.
• Late fee for GSTR-9 is capped at 0.25% of annual turnover in the respective state. For businesses with low turnover, the cap is usually reached quickly.
• The government has periodically waived or reduced late fees through amnesty schemes. This calculator shows the standard statutory rates.
• GSTR-9C late fee follows GSTR-9 rates since March 2023 (Section 47(2) amendment).
• For QRMP scheme filers, IFF (Invoice Furnishing Facility) for M1 and M2 months has separate due dates but no late fee provision under current rules.