GST Interest & Late Fee Calculator
Calculate exact GST interest on late payment and late fees on delayed return filing — updates live 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.
- On the Interest tab, enter the tax amount and the due and payment dates.
- Pick the interest type: late output tax at 18 percent or wrongful ITC at 24 percent.
- Switch to the Late Fee tab to choose the return type, period, and filing dates.
- Calculate to see days delayed, interest, or the CGST and SGST late fee split.
What 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.
How 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.
Is 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.
Can 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.
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.