GST Interest & Late Fee Calculator

Under GST, late payment attracts interest under Section 50 (18% p.a. on the net tax liability) and late filing attracts a late fee under Section 47 (₹20–₹200 per day depending on the return, subject to turnover-tiered caps).

Calculate GST interest and late fee for GSTR-3B, GSTR-1, CMP-08, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9 & GSTR-9C — with full step-by-step working, turnover-tiered caps and law references. Built for CAs and GST practitioners.

Instant calculation 10 return types Step-by-step working Turnover-tiered caps 100% Free

Calculate Interest & Late Fee

Return Type

Due Date

Auto-suggested — editable

Actual Filing Date

Aggregate Annual Turnover (PAN-India, prev. FY)

₹

Used to pick the correct late fee cap slab.

Nil ReturnNo outward supply / tax liability for the period Tax Paid Before Due DateOnly the return was filed late — no interest applies Partial Payment MadeReduce interest principal by amount already paid

Amount Already Paid (before filing)

₹

Outstanding Tax Liability

₹

Composition Tax Liability (lump sum)

₹

Interest Rate (Section 50) — % per annum

Default 18% p.a. under Sec 50(1). Editable for wrongly-availed-ITC (24%) or notified relief scenarios.

Select a return type, enter dates and tax liability,
then click Calculate to see the full breakdown.

Formulas Used

Delay DaysFiling Date − Due Date

Interest (per head)Tax × Rate% × Days ÷ 365

Late Fee (raw)Per-day Rate × Delay Days

Late Fee (applicable)MIN(Raw Fee, Maximum Cap)

Total PayableTax + Interest + Late Fee

GST Interest & Late Fee Calculator

Section 50 — Interest on Delayed Payment

Section 47 — Late Fee for Delayed Filing

Turnover-Tiered Late Fee (GSTR-3B / GSTR-1)

Turnover-Tiered Late Fee (GSTR-9 / GSTR-9C)