GST Late Fee Calculator
Filing GST returns on time is mandatory for every registered taxpayer in India. If a GST return is filed after the due date, the taxpayer is liable to pay GST late fees as prescribed under GST law. A GST Late Fees Calculator helps taxpayers quickly calculate the exact late fee payable based on the delay period and return type.
What is GST Late Fee?
GST Late Fee is a penalty charged for filing GST returns after the due date. Late fees are calculated on a per-day basis, separately for CGST and SGST, and are subject to a maximum cap depending on the type of return.
What is a GST Late Fees Calculator?
A GST Late Fees Calculator is an online tool that automatically calculates late fees when you enter:
Return Type (Nil or Normal)
- GST Return Due Date
- Actual Filing Date
The tool instantly shows:
- Delay days
- CGST late fee
- SGST late fee
- Total late fee payable
Who Should Use GST Late Fees Calculator?
- Small & Medium Businesses
- GST Registered Individuals
- Tax Consultants & Accountants
- Startups and MSMEs
- Anyone filing delayed GST returns
Important Points to Remember
- Late fees are charged separately for CGST and SGST
- Maximum late fee limit applies automatically
- Nil return late fees are lower than normal returns
- Late fee is payable even if tax liability is zero (except within due date)
Filing GST returns on time helps avoid unnecessary penalties. However, if a delay occurs, a GST Late Fees Calculator makes it easy to determine the exact late fee payable for Nil or Normal GST returns. Using a calculator ensures transparency, accuracy, and complete GST compliance.
FAQ
Q1. What is GST Late Fee?
GST Late Fee is a penalty charged by the GST department when a taxpayer files a GST return after the prescribed due date. It is calculated per day of delay and is payable separately under CGST and SGST.
Q2. How is GST late fee calculated?
GST late fee is calculated based on the number of days the return is delayed. The calculation starts from the day after the due date until the actual filing date. The late fee is charged per day, subject to a maximum limit.
Q3. What is the late fee for Nil GST Return?
For Nil GST Return:
- ₹10 per day under CGST
- ₹10 per day under SGST
- Maximum late fee: ₹250 CGST + ₹250 SGST (Total ₹500)
Q4. What is the late fee for Normal GST Return?
For Normal GST Return:
- ₹25 per day under CGST
- ₹25 per day under SGST
- Maximum late fee: ₹5000 CGST + ₹5000 SGST (Total ₹10,000.00)
Q5. Is late fee applicable if there is no tax liability?
Yes. Even if there is no tax liability, late fee is applicable unless the return filed is a Nil return. Nil return late fee is lower compared to a normal return.
Q6. From which date is GST late fee calculated?
GST late fee is calculated from the day immediately after the due date of the GST return till the date on which the return is actually filed.
Q7. Can GST late fee be waived?
GST late fees can be waived or reduced only when the government issues a special notification or amnesty scheme. Otherwise, late fee payment is mandatory.
Q8. Is late fee charged separately for CGST and SGST?
Yes. GST late fees are charged separately under CGST and SGST. The total late fee is the sum of both components.
Q9. Does GST late fee apply to IGST?
No. Late fee is applicable only under CGST and SGST Acts. There is no late fee under IGST.
Q10. How can a GST Late Fees Calculator help?
A GST Late Fees Calculator instantly calculates late fees by taking the return type, due date, and filing date as inputs. It ensures accurate calculation and helps taxpayers avoid overpayment or mistakes.