As per the GST laws, the late fee is the sum charged for delay in GST return filing. A prearranged late fees will be charged on per day basis for delay, when a GST Registered business fails to file GST return inside the prescribed due dates. The late fee for GST return must be paid in cash and the taxpayer is not allowed to use the Input Tax Credit accessible in electronic credit ledger for late fee payment. The late fee is also imposed for the delay in NIL return filing. For instance, a taxpayer has to pay late fee even though there are no purchases or sales and there is no GST liability to state in GSTR-3B. Though, currently, the GST portal is only charging late fee on returns GSTR-3B, GSTR-4, GSTR-5, GSTR-6, GSTR-9, GSTR-8, GSTR-7 and GSTR-5A only.
According to the GST Acts, for intra-state supplies, the late fee must be paid under both the SGST and CGST Act as follows:
| Name of the Act | Late fees for every day of delay |
| Central Goods and Services Act of 2017 | INR 25 |
| Respective State Goods and Services Act of 2017 or Union territory Goods and Services Act of 2017 | INR 25 |
| Total Late fees to be paid | INR 50 |
| The law has fixed maximum late fees of INR 5,000. This indicates that in any case, the maximum late fees that can be charged by the Government of India is INR 5,000 each return being filed under each Act. | |
According to the IGST Act, for the inter-state supplies, the late fee is equal to the amount of fees prescribed under both SGST and CGST Act. Therefore, late fee is:
| Name of the Act | Late fees for every day of delay |
| Integrated Goods and Services Act of 2017 | INR 50 |
| The law has fixed maximum late fees of INR 5,000. This indicates that in any case, the maximum late fees that can be charged by the Government of India is INR 5,000 each return being filed under each Act. | |
The filers of Nil return have to pay the below mentioned late fee:
| For Nil Return filers | |
| Name of the Act | Late fees for every day of delay |
| Central Goods and Services Tax Act | INR 10 |
| State Goods and Services Tax Act | INR 10 |
| Integrated Goods and Services Tax Act | INR 20 |
There are two ways to determine the interest and late fee for late GST Return filing. There is a fine line between them, but they are essential to understand the late fee and interest calculator.
Late fee is charged under the Goods and Services Tax laws in case of delay in GST return filing by individuals or businesses. The late fee is applicable right now on CGST and SGST is INR 25 per day. Taxpayers can calculate the late fee without a glitch on Integra Books’ late fee and interest calculator Goods and Services Tax automatically.
If a taxpayer has any GST dues, whether late filing or late payment, then the interest rate is applicable under the GST Act. These interest rates are pertinent to taxpayers who have made a late GST payment at 18% per annum. The Interest rates are also pertinent if an excess ITC is claimed at 24% per annum. These rates of interest can be calculated on the late fee and interest calculator offered by Integra Books.
As per the GST laws, the late fee is the sum charged for delay in GST return filing. A prearranged late fees will be charged on per day basis for delay, when a GST Registered business fails to file GST return inside the prescribed due dates. These interest rates are pertinent to taxpayers who have made a late GST payment at 18% per annum. The Interest rates are also pertinent if an excess ITC is claimed at 24% per annum. The rates of interest can be calculated on the late fee and interest calculator offered by Integra Books.