GST and TDS late fee calculator
Pick the return and the dates. You get the late fee with the cap applied, and the interest, before your client asks.
Estimates under the standard rules: GST late fee notifications 19/2021, 20/2021 and 7/2023, section 50 of the CGST Act, and sections 427 and 398(3) of the Income-tax Act, 2025 (old 234E and 201(1A)). Waivers and amnesty schemes change the amounts, and the portal shows the final figure. Last reviewed November 2026.
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Frequently asked
What is the late fee for GSTR-3B?
₹50 a day (₹25 CGST and ₹25 SGST), or ₹20 a day for a nil return. The fee is capped per return by turnover: ₹500 for a nil return, ₹2,000 up to ₹1.5 crore, ₹5,000 from ₹1.5 crore to ₹5 crore and ₹10,000 above ₹5 crore.
Is the GSTR-1 late fee the same as GSTR-3B?
Yes. GSTR-1 uses the same per-day fee and the same turnover-based caps as GSTR-3B.
What is the late fee for GSTR-9?
From FY 2022-23, ₹50 a day up to ₹5 crore turnover and ₹100 a day from ₹5 crore to ₹20 crore, each capped at 0.04% of turnover in the state. Above ₹20 crore it is ₹200 a day, capped at 0.5%. Filing GSTR-9 is optional up to ₹2 crore.
How is interest on late GST payment calculated?
18% a year on the tax paid in cash, for each day from the day after the due date to the day of payment. Tax paid from input tax credit doesn't attract this interest.
What is the late fee for a TDS return?
Section 427 of the Income-tax Act, 2025 (old 234E) charges ₹200 a day until the return is filed, but never more than the TDS amount in that return. Section 461 (old 271H) can add a penalty of ₹10,000 to ₹1 lakh unless the return is filed, with the tax, fee and interest paid, within one month of the due date (within a year for returns due before April 2026).
What is the interest for late TDS deposit?
Section 398(3) (old 201(1A)) charges 1.5% a month, or part of a month, from the date of deduction to the date of deposit. A part month counts as a full month. Most TDS is due by the 7th of the next month (30 April for March); TDS under sections 194-IA, 194-IB, 194M and 194S is due within 30 days of the end of the month.
Are these figures final?
No. They are estimates under the standard rules. Waivers and amnesty schemes change the amounts, and the GST portal and TRACES calculate the final figure when you file.