What is the maximum late fee for GSTR-3B?

₹50 per day (₹25 CGST + ₹25 SGST), capped by aggregate turnover: ₹2,000 up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore and ₹10,000 above ₹5 crore. Nil returns pay ₹20 per day, capped at ₹500.

What is the late fee for GSTR-9 after FY 2022-23?

₹50/day capped at 0.04% of state turnover for turnover up to ₹5 crore, ₹100/day capped at 0.04% for ₹5–20 crore, and ₹200/day capped at 0.5% above ₹20 crore (Notification 7/2023-Central Tax).

Is GST interest charged on the full tax or only the cash portion?

Only on the tax paid through the electronic cash ledger. The proviso to Section 50(1) exempts the part set off against input tax credit, as long as the return is filed before proceedings under Section 73 or 74 begin.

Is interest on wrongly claimed ITC still 24%?

No. Since 5 July 2022 interest under Section 50(3) is 18% per annum, and it applies only when the wrong credit was both availed and utilised — credit that sat unused in the ledger attracts no interest.

Can late fee and interest be paid from ITC?

No. Late fee and interest must be paid in cash through the electronic cash ledger. Input tax credit can only be used against tax.

GST Late Fee & Interest Calculator

Missed a due date? See exactly what you owe — late fee under Section 47 plus interest under Section 50 — using the caps CBIC actually notified, not the Act's ₹200/day headline.

ReturnAggregate turnover (previous FY)Nil return (no outward supply, no tax payable)Due dateFiling & payment dateTax paid in cash (₹)ITC wrongly availed and utilised (₹, optional)

GST Late Fee Caps in Force (2026)

Return & turnover	Per day (CGST + SGST)	Maximum
GSTR-3B / GSTR-1 — nil	₹20.00	₹500
GSTR-3B / GSTR-1 — turnover up to ₹1.5 Cr	₹50.00	₹2,000
GSTR-3B / GSTR-1 — ₹1.5 Cr to ₹5 Cr	₹50.00	₹5,000
GSTR-3B / GSTR-1 — above ₹5 Cr	₹50.00	₹10,000
GSTR-4 — nil	₹50.00	₹500
GSTR-4 — with tax	₹50.00	₹2,000
GSTR-9 — turnover up to ₹5 Cr	₹50.00	0.04% of state turnover
GSTR-9 — ₹5 Cr to ₹20 Cr	₹100.00	0.04% of state turnover
GSTR-9 — above ₹20 Cr	₹200.00	0.5% of state turnover

How the Two Charges Work

Late fee — Section 47

Charged for every day the return is filed after its due date, whether or not any tax is due. The Act allows ₹200 a day, but CBIC has capped it far lower: GSTR-1 and GSTR-3B pay ₹50 a day with a ceiling of ₹2,000, ₹5,000 or ₹10,000 depending on last year's turnover. GSTR-9 has its own turnover-linked slabs from FY 2022-23.

Interest — Section 50

Late payment (50(1)) — 18% a year, day by day, on the tax paid through the cash ledger. The part set off against ITC is not charged.
Wrong ITC (50(3)) — 18% a year, but only on credit that was both claimed and actually used to pay tax.
Interest runs from the day after the due date to the day of payment: tax × 18% × days ÷ 365.

Need the monthly deadlines? See the GST due dates calendar. Reconciling a whole year first? Try the GSTR-9 summary tool.