GST Interest & Late Fee Calculator
Calculate exact GST interest on late payment and late fees on delayed return filing — updates live as you type.
- Free — no sign-up
- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Enter your figures — the result on the right updates as you type.
Detailed breakdown
Let a CA file & clear your GST dues
We compute exact interest and late fees, file the pending return and check for any active waiver.
Disclaimer: Indicative estimate. Interest under Sec 50 and late fees under Sec 47 depend on the exact due date and any active government waiver. Verify current notifications on the GST portal before paying.
GST interest — 18% vs 24% p.a.
Interest under Section 50 is charged on a daily basis for any delay in paying GST. The rate depends on why the amount was short-paid. Interest is unavoidable — even a fully-waived late fee does not remove Sec 50 interest.
Late fee — ₹50 vs ₹20 per day
Late fees under Section 47 apply when a return is filed after its due date. A normal return attracts ₹50 per day and a NIL return (no transactions) attracts a reduced ₹20 per day, each capped per return.
| GSTR-1 / GSTR-3B — normal | ₹50/day, max ₹10,000 |
| GSTR-1 / GSTR-3B — NIL | ₹20/day, max ₹10,000 |
| GSTR-4 (Composition) — normal | ₹50/day, max ₹2,000 |
| GSTR-4 (Composition) — NIL | ₹20/day, max ₹500 |
| GSTR-9 / GSTR-9C (Annual) | ₹200/day, max 0.5% of turnover |
Every fee splits 50:50 — CGST + SGST
CGST + SGST split
The per-day amounts above are the combined late fee. It is split equally: for a normal return that is ₹25 CGST + ₹25 SGST per day, and for a NIL return ₹10 CGST + ₹10 SGST per day. This calculator shows each half separately.
Interest vs late fee
They are separate charges. Interest (Sec 50) is for paying tax late; late fee (Sec 47) is for filing the return late. You can owe both at once — a return filed late that also carried unpaid tax attracts each independently.
How the GST Interest & Late Fee works
4 steps, start to finish — the same order the tool follows.
- 01On the Interest tab, enter the tax amount and the due and payment dates.
- 02Pick the interest type: late output tax at 18 percent or wrongful ITC at 24 percent.
- 03Switch to the Late Fee tab to choose the return type, period, and filing dates.
- 04Calculate to see days delayed, interest, or the CGST and SGST late fee split.
Questions people ask
Short answers on GST Interest & Late Fee. Tap a question to open it.
01What is the interest rate on late GST payment?
Interest under Section 50 is 18 percent per year on late payment of output tax, charged on a daily basis. Wrongful or excess input tax credit availed attracts a higher 24 percent per year.
02At what rate is interest charged on late GST payment?
Interest on late payment of GST is charged at 18% per annum under Section 50 of the CGST Act. It is calculated from the day after the due date to the actual date of payment. For excess or ineligible ITC utilised fraudulently, the rate is 24% per annum.
03How is the GST late fee calculated?
The late fee under Section 47 is generally ₹50 per day (₹25 CGST plus ₹25 SGST) for returns with transactions, and ₹20 per day for nil returns, subject to a maximum cap per return.
04Is interest charged on gross tax or net tax liability in GST?
As per the amendment introduced by the Finance Act 2021 (effective retrospectively from 1 July 2017), interest under Section 50 is charged on the net cash tax liability, i.e., the amount paid in cash after adjusting Input Tax Credit. Interest is not charged on ITC already available in the credit ledger.
05Is the late fee split between CGST and SGST?
Yes. The total late fee is shared equally, so half is paid as CGST and half as SGST. IGST does not carry a separate late fee.
06How is interest calculated for a late GSTR-3B filing?
Interest is calculated as: (Tax paid in cash × 18% × number of days delayed) / 365. For example, if Rs 50,000 is paid 30 days late, the interest is Rs 50,000 × 18% × 30/365 = Rs 740. This must be paid along with the tax at the time of filing the delayed return.
07Can late fees be waived?
The government periodically announces amnesty schemes that reduce or waive GST late fees. Always check the current notification on the GST portal before paying.
08Can GST interest be waived or reduced?
GST interest cannot be waived under normal circumstances. However, government amnesty schemes periodically waive or reduce interest for specific periods. The GST Council has recommended interest waivers during COVID-19-related extensions, and similar relief may be notified for genuine hardship cases.
09Does interest apply if GSTR-1 is filed late but GSTR-3B is on time?
No. Interest under Section 50 applies only to delayed payment of tax through GSTR-3B or DRC-03. Late filing of GSTR-1 attracts late fees (not interest), as GSTR-1 is a statement of outward supplies and does not involve tax payment.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.