GSTR-1 Late Fee: 15 Days Late, Turnover Below 1.5 Crore

Small businesses with turnover below ₹1.5 crore file GSTR-1 quarterly. Calculate late fee for a 15-day delay.

This calculation's inputs

Return type: GSTR-1
Filing status: Normal (tax payable)
Tax period: 2024-06
Actual filing date: 2024-07-26
Total tax liability: ₹0

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Late fee and interest

Total payable

₹750

15 days late (due: 2024-07-11)

Late fee (CGST)

₹375

Late fee (SGST)

₹375

Total late fee

₹750

Interest (18% p.a.)

₹0

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About this scenario

No. GSTR-1 is an outward supply return and does not involve tax payment. So only a late fee under Section 47 applies, no Section 50 interest. The late fee for businesses with turnover below ₹1.5 crore is capped at ₹2,000 (₹1,000 CGST + ₹1,000 SGST).

Frequently asked questions

Under Section 47 of the CGST Act, the late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for a normal GSTR-3B return, subject to a cap based on annual turnover: ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5-5 crore, and ₹10,000 for above ₹5 crore. The fee is charged from the day after the due date until the actual filing date.

For NIL returns (no tax liability), the late fee is ₹20 per day (₹10 CGST + ₹10 SGST), subject to the same turnover-based caps. No interest under Section 50 applies to NIL returns since there is no outstanding tax liability.

No. GST late fees can only be paid in cash through the GST portal electronic cash ledger. You cannot offset late fees against your Input Tax Credit (ITC) balance. This is a common point of confusion: only the tax liability portion (CGST, SGST, IGST) can be paid using ITC; penalties and late fees must be paid in cash.

Section 50 of the CGST Act requires you to pay interest at 18% per annum on any net tax liability paid after the due date. It is calculated on the outstanding cash tax liability (after ITC adjustment) for the number of days delayed. Interest cannot be paid using ITC and must be deposited in cash. A higher rate of 24% applies only on excess ITC claims.

The GST portal does not allow filing of returns older than 3 years from the original due date. If you miss this window, you cannot file the return at all, which can create compliance issues, block your GST registration renewal, and lead to assessments by the GST department. The 3-year cut-off is absolute and has no provision for condonation.

Related calculators

Late fee under Section 47 of CGST Act 2017. Interest under Section 50 at 18% p.a. For guidance only. Consult a GST practitioner for official liability determination.

GSTR-1 Late Fee: 15 Days Late, Turnover Below 1.5 Crore

About this scenario

Does late GSTR-1 filing attract interest?

Frequently asked questions

How is the GSTR-3B late fee calculated?

What is the late fee for a NIL GSTR-3B return?

Can I pay the GSTR-3B late fee using ITC?

What is Section 50 interest and when does it apply?

What happens if I miss the 3-year GST filing deadline?