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GST Late Fee and Interest Calculator

Work out the late fee and interest on a delayed GSTR-3B, GSTR-1 or GSTR-9 return. Enter the due date, the date you filed and your turnover band, and the calculator applies the current CBIC caps and the 18% interest rate under section 50.

Return type
Aggregate turnover in the previous financial year
Due date
Actual filing date
Net tax paid in cash after the due date (₹)
Estimated amount payable
₹0
Days late0
Late fee (₹50 per day)₹0
of which CGST₹0
of which SGST/UTGST₹0
Interest at 18% p.a. (section 50)₹0
Maximum late fee for this case: ₹2,000
Based on the late fee caps notified by CBIC for GSTR-1 and GSTR-3B and the GSTR-9 caps applicable from FY 2022-23. Interest is calculated on the cash portion of tax for the days of delay. Input tax credit wrongly availed and utilised also attracts interest at 18% from the date of use. This is an estimate, not advice; the GST portal computes the final amount.

How the GST late fee is calculated

For GSTR-3B and GSTR-1, the late fee is ₹50 per day of delay (₹25 CGST and ₹25 SGST), or ₹20 per day for a nil return. The total is capped by your aggregate turnover in the previous financial year: ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 between ₹1.5 crore and ₹5 crore, and ₹10,000 above ₹5 crore. Nil returns are capped at ₹500.

For the annual return GSTR-9, the fee is ₹50 per day for turnover up to ₹5 crore and ₹100 per day between ₹5 crore and ₹20 crore, capped at 0.04% of turnover in the state. Above ₹20 crore, it is ₹200 per day, capped at 0.5% of turnover in the state.

How GST interest works

Interest under section 50 of the CGST Act is charged at 18% a year on tax paid late. It is calculated on the portion of tax paid in cash, from the day after the due date until the date of payment. Where input tax credit is wrongly availed and utilised, the rate is 24%.

Frequently asked questions

Is there a late fee on a nil GST return?

Yes. A nil GSTR-3B or GSTR-1 filed late attracts a late fee of ₹20 per day, capped at ₹500 per return.

Can the late fee be paid using input tax credit?

No. The late fee must be paid in cash through the electronic cash ledger. Input tax credit cannot be used to pay it.

Is there an IGST late fee?

No separate IGST late fee is charged. The fee is levied under the CGST Act and the SGST or UTGST Act, so it is split equally between the two.

Need a hand? GST return filing services or book a free consultation with our CA-led team.