About the GST Late Fee & Interest Calculator
This calculator works out what a late GST return costs a regular taxpayer in India: interest on tax paid late under section 50 of the CGST Act and the late fee under section 47. Enter the tax you are paying in cash, the due date and the date you actually file and pay, and it returns the number of days late, the interest, the late fee (split equally between CGST and SGST) and the total extra amount payable.
Interest is charged at 18% a year on the net tax paid through the electronic cash ledger — not on tax settled with input tax credit — from the day after the due date until payment. The late fee for GSTR-3B and GSTR-1 is ₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, capped at ₹500 for nil returns, ₹2,000 if your aggregate turnover in the previous year was up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above that.
Use it before filing a delayed return to know how much cash to deposit, or to check the figures the GST portal auto-computes. It does not cover annual return (GSTR-9) late fees, interest on wrongly availed and utilised ITC, or one-off waiver schemes.
With the default inputs, the total interest + late fee is ₹2,979.45. Change any value above to recalculate instantly.
How to use the gst late fee & interest calculator
- 1Choose GSTR-3B or GSTR-1.
- 2Enter the net tax you will pay in cash (GSTR-3B), or tick nil return.
- 3Select last year’s aggregate turnover band.
- 4Enter the due date and the date you will file and pay.
- 5Read the interest, late fee and total to deposit in your cash ledger.
Formula and method
Days late are counted from the due date to the date of filing, as the GST portal does. Interest under section 50(1) of the CGST Act is charged at the notified 18% a year on the portion of tax paid by debiting the electronic cash ledger, from the day after the due date until payment, using simple interest on a 365-day year.
The section 47 late fee of ₹100 a day per Act has been reduced by notification to ₹25 a day under CGST plus ₹25 under SGST (₹10 + ₹10 for nil returns). For tax periods from June 2021 the total fee is capped at ₹500 for nil returns, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore and the statutory ₹10,000 (₹5,000 per Act) above ₹5 crore. Inter-state-only taxpayers pay the same total as IGST.
- Cash tax
- Net GST liability paid in cash after input tax credit
- Days
- Filing date minus due date
- cap
- Maximum late fee for your turnover class or a nil return
Worked examples
GSTR-3B filed 30 days late with ₹1 lakh cash tax
Interest is ₹1,00,000 × 18% × 30 ÷ 365 = ₹1,479.45. The late fee is 30 × ₹50 = ₹1,500 (₹750 CGST + ₹750 SGST), below the ₹2,000 cap for turnover up to ₹1.5 crore. Total extra cost: ₹2,979.45.
Nil GSTR-3B filed 40 days late
A nil return accrues ₹20 a day, which would be ₹800 for 40 days, but the late fee for nil returns is capped at ₹500 (₹250 CGST + ₹250 SGST). With no tax due there is no interest.
Large taxpayer, ₹5 lakh tax paid 120 days late
Interest is ₹5,00,000 × 18% × 120 ÷ 365 = ₹29,589.04. The late fee is 120 × ₹50 = ₹6,000, still under the ₹10,000 cap for turnover above ₹5 crore, bringing the total to ₹35,589.04.
Frequently asked questions
What is the interest rate on late GST payment?+
Interest under section 50(1) of the CGST Act is 18% a year, charged on the tax paid late from the day after the due date until the day it is paid. Since September 2020 it applies only to the net tax paid in cash, not to tax settled with input tax credit.
What is the late fee for GSTR-3B?+
₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day (₹10 + ₹10) for a nil return. For tax periods from June 2021 it is capped at ₹500 for nil returns, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore and ₹10,000 above ₹5 crore.
Is there a late fee for GSTR-1?+
Yes. A late GSTR-1 attracts the same daily late fee and the same caps as GSTR-3B under Notification 20/2021–Central Tax. There is no interest on GSTR-1 itself, because no tax is paid with it.
Can I file GSTR-3B without paying the late fee?+
No. Interest and late fee for the period are auto-computed on the GST portal and must be paid from the electronic cash ledger before the return can be filed. Late fee cannot be paid using input tax credit.
When is the GSTR-1 late fee paid?+
GSTR-1 carries no payment of its own, so the late fee for filing it late is not paid with GSTR-1. The portal adds it to the liability of a subsequent GSTR-3B, where it is paid in cash along with that return’s own interest and late fee.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.