What is the late fee for not filing GSTR-4?

As per Section 47 of CGST Act, late fee for GSTR-4 is ₹50/day for nil returns (capped at ₹2000) and ₹50/day for taxable returns (capped at ₹2000). CGST and SGST are charged separately, so double these figures for total fee.

How is interest u/s 50 calculated on late GSTR-4 payment?

Under Section 50 of CGST Act, interest on delayed payment of GST is 18% per annum on the outstanding tax amount. It is calculated on a daily basis from the due date to the actual payment date. Formula: Tax × 18% ÷ 365 × number of days.

Can late fee be waived for GSTR-4?

The government occasionally issues amnesty schemes to waive or reduce GST late fees via notifications. However, interest u/s 50 on tax payment delay is generally not waived. Check the latest CBIC notifications for any active amnesty scheme.

GST PENALTY · SECTION 47 & 50

GSTR-4 Late Filing Fee & Interest Calculator

Calculate exact late fee u/s 47 and interest u/s 50 for delayed GSTR-4 Composition Annual Return. Includes CGST + SGST split and capping rules.

✓ Section 47 Late Fee ✓ Section 50 Interest 18% ✓ CGST + SGST Split

Return Type

Return Filing Due Date

Actual Date of Filing

Is this a Nil Return? (No tax liability)

Net Tax Payable (₹) — for Interest u/s 50

Enter the GST amount that was paid late (or still unpaid)

Particulars	CGST	SGST	Total
Days Delayed	—
Late Fee / Day	—	—	—
Fee Before Cap	—	—	—
Maximum Cap (u/s 47)	—	—	—
Late Fee Payable	—	—	—
Interest u/s 50 (18% p.a.)	—
Total Amount Payable	—

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GSTR-4 Late Fee Rates — Section 47 CGST Act

Return Type	Nil Return (₹/day)	Taxable Return (₹/day)	Cap (Nil)	Cap (Taxable)
GSTR-4	₹50/day (CGST) + ₹50/day (SGST)	₹50/day (CGST) + ₹50/day (SGST)	₹2000 each	₹2000 each

* Rates shown are per CGST head. Equal SGST fee applies. Total = 2× above. Interest u/s 50: 18% p.a. on unpaid tax.

Frequently Asked Questions

The maximum late fee for GSTR-4 is ₹2000 per return for nil returns and ₹2000 for taxable returns per tax head (CGST and SGST separately). So the combined maximum is double the per-head cap.

GSTR-4 (Composition Annual Return) is due on 30th April following the end of the financial year.

Late fee is auto-populated in Table 6.1 of the respective return on the GST portal. It must be paid before the return can be filed. It is debited from the Cash Ledger only — ITC cannot be used to pay late fees or interest.