Calculator · GST Returns
Gstr 3b Late Fee Calculator (India, 2026)
Working out a GSTR-3B late fee is simpler than it looks once you know the three moving parts: the number of days you are late, the daily rate (which is lower for a nil return), and the cap. On top of the late fee, interest can apply separately on any tax you paid late, and a missed GSTR-3B can also hold up your input tax credit. This guide shows how to calculate each part by hand so you can check any online calculator and know what you actually owe.
- Formula: days late multiplied by the daily rate, capped at the notified maximum for your turnover.
- Daily rate: a fixed amount per day under CGST plus an equal amount under SGST, lower for a nil return.
- Nil return: carries the lower late-fee rate, so file even nil returns on time.
- Interest: a separate charge on tax paid late, at the notified annual rate, from the due date to payment.
- Credit risk: input tax credit cannot be claimed in an unfiled return and may be lost if the return is very late.
- Check the portal: the GST portal computes the late fee on filing; use a manual figure to confirm it.
01The three parts of the calculation
A GSTR-3B late fee depends on three things:
- Days of delay: counted from the day after the due date to the day you file.
- Daily rate: a fixed amount per day under CGST plus an equal amount under SGST, with a lower rate for a nil return.
- Cap: a maximum late fee that can apply, often linked to turnover under notifications.
Multiply the days by the daily rate, then apply the cap if the result is higher. That is the whole late-fee sum. Interest is a separate calculation, covered below. For the due dates themselves, see the due date for filing GSTR-3B.
Late fee and interest are different
The late fee is for filing the return late. Interest is for paying the tax late. You can owe one, the other, or both, so calculate them separately and add them up.
02The daily late fee and nil-return rate
The late fee runs per day under both the central and state GST laws, which is why it is often quoted as a combined daily figure.
| Return type | Daily late fee (as notified) |
|---|---|
| Return with tax payable | A fixed amount per day under CGST plus an equal amount under SGST |
| Nil return | A lower fixed amount per day under CGST plus an equal amount under SGST |
A nil return, where there is no tax and no outward supply to report, carries the lower rate, which is why it is worth filing even nil returns on time. See the late fee for GSTR-3B for more detail on the rates.
03Worked example
Say a return with tax due is filed 10 days late, and the notified daily fee is a fixed amount under CGST plus an equal amount under SGST.
- Days late: 10
- Daily fee: the CGST per-day amount plus the equal SGST per-day amount
- Late fee: 10 multiplied by the combined daily amount, unless the cap is lower
For a nil return, use the lower nil-return daily rate in the same way. Then check the cap: if your calculated fee is above the maximum for your turnover slab, you pay the cap instead. The portal usually computes and shows the late fee when you file, so use your manual figure to check it matches.
04Interest on tax paid late
If your GSTR-3B reports tax that was paid after the due date, interest applies on the tax paid late, separate from the late fee. Interest is charged at the notified annual rate on the net tax liability discharged late.
- Interest runs from the day after the due date to the date of payment.
- It is generally charged on the portion of tax paid in cash late, not on credit already available.
- A nil return with no tax carries no interest, only the lower late fee if filed late.
For most people the portal computes the interest on filing, so use a manual figure only to confirm it matches.
05Input tax credit and late GSTR-3B
A late GSTR-3B can affect your input tax credit in two ways.
- You cannot claim credit in a return you have not filed, so a long delay pushes back when you can use that credit.
- Credit must be claimed within the time limit set by law for the relevant financial year, so a return filed very late may miss the window to claim some credit at all.
This is why filing on time protects not just against the late fee but also against losing credit you are otherwise entitled to.
06How Claw Tax helps
Claw Tax and Accounts is an online tax, GST and accounting service for India that connects you with a verified chartered accountant at a fixed, published price, with a Claw reviewer checking every filing before it is submitted.
The late-fee maths is simple once you know the rate, the days and the cap, and you can file GSTR-3B yourself for free on the GST portal, which also computes the fee for you. Where a business slips up is month after month: a missed due date, interest on tax paid late, and credit that gets delayed or lost. With Claw Tax and Accounts, a verified chartered accountant files your monthly GSTR-3B at a fixed, published price, a Claw reviewer checks each return, and reminders go out before every due date so the daily fee and interest do not start. If your returns are simple and always on time, doing it yourself on the portal is perfectly fine.
This is an online service, and it is not tax advice; a verified CA handles your specifics.
07Frequently asked questions
How do I calculate the GSTR-3B late fee?
Count the days from the day after the due date to the day you file, multiply by the daily rate (a fixed amount under CGST plus an equal amount under SGST), and then apply the cap if your result is higher than the maximum for your turnover slab. A nil return uses a lower daily rate. Interest on any tax paid late is calculated separately and added on.
What is the late fee for a nil GSTR-3B?
A nil GSTR-3B, where there is no tax and no outward supply to report, carries a lower daily late fee than a return with tax due, charged under both CGST and SGST. Because the rate is lower but still runs per day, it is worth filing even nil returns on time. Confirm the current nil-return rate on gst.gov.in.
Is interest the same as the late fee on GSTR-3B?
No. The late fee is charged for filing the return late and runs per day. Interest is charged for paying the tax late, at the notified annual rate, from the day after the due date to the date of payment. You can owe the late fee, the interest, or both, so calculate each separately and add them to get the total.
Does a late GSTR-3B affect my input tax credit?
Yes. You cannot claim input tax credit in a return you have not filed, so a delay pushes back when you can use that credit. Credit must also be claimed within the time limit set for the relevant financial year, so a return filed very late can miss the window to claim some credit at all. Filing on time protects your credit.
Does the GST portal calculate the late fee automatically?
Yes. When you file GSTR-3B late, the GST portal usually computes and shows the late fee for you, based on the days of delay and the notified rate and cap. It is still useful to work out the figure by hand so you can confirm the portal amount matches and understand what you are paying, especially the separate interest on any late tax.
Can the GSTR-3B late fee be waived?
The late fee is generally payable, but the government from time to time issues amnesty notifications that cap or reduce it for certain periods. These change, so check the current position on gst.gov.in. Outside such schemes, the reliable way to avoid the fee is to file each GSTR-3B by its due date, since the fee accrues per day of delay.