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Free tool · Updated 2026

GST Late Fee & Interest Calculator

Filed your GSTR-3B or GSTR-1 late, or about to? Work out the exact late fee and 18% interest you owe, with the NIL-return rate, turnover caps and CGST/SGST split applied automatically.

Your delay

Section 47 late fee + Section 50 interest.

₹
Total payable
₹0
late fee plus interest, in cash
Late fee (before cap)₹0
Late fee (after cap)₹0
— CGST / SGST each₹0
Interest @ 18% (Sec 50)₹0
Total in cash₹0
Late fee and interest must be paid in cash, not ITC. Interest has no cap. Estimate only, confirm before paying.

How GST late charges work

Filing or paying GST late triggers two separate charges, and it helps to keep them apart. The late fee under Section 47 is a fixed daily penalty for filing the return after its due date, you owe it even if your tax is zero. Interest under Section 50 is charged only when you actually owe tax and pay it late. If both your return and your payment are late, both apply at once.

The late fee, and its cap

For a normal GSTR-3B or GSTR-1 with tax or sales, the late fee is ₹50 a day, made up of ₹25 CGST and ₹25 SGST. For a NIL return it drops to ₹20 a day (₹10 plus ₹10). The fee runs from the day after the due date until you file. Crucially, it is capped by your turnover: ₹2,000 if your annual aggregate turnover is up to ₹1.5 crore, ₹5,000 between ₹1.5 and 5 crore, and ₹10,000 above ₹5 crore. A NIL return is capped at ₹500. This calculator applies the right cap automatically, so a long delay does not overstate what you owe.

The 18% interest

Interest is 18% per annum on your net cash tax liability, the tax left after you set off input tax credit. The formula is net tax times 18%, times the days of delay divided by 365. Unlike the late fee, interest has no ceiling, it keeps accruing every day until the tax is paid, which is why paying sooner always costs less. Wrongly-availed and utilised ITC carries a higher 24% rate. Both late fee and interest must be paid in cash through the electronic cash ledger and cannot be adjusted against ITC.

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Frequently asked

How much is the GST late fee per day?
For a normal GSTR-3B or GSTR-1 with tax liability, the late fee is ₹50 per day (₹25 CGST plus ₹25 SGST). For a NIL return it is ₹20 per day (₹10 plus ₹10). The fee runs from the day after the due date until you file.
Is there a cap on the GST late fee?
Yes. For normal returns the cap is turnover-based: ₹2,000 if annual turnover is up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore, and ₹10,000 above ₹5 crore. A NIL return is capped at ₹500. Interest, however, has no cap.
How is GST interest calculated?
Interest under Section 50 is 18% per annum on your net cash tax liability, the tax payable after setting off input tax credit. It is charged for the days of delay: net tax multiplied by 18%, multiplied by days divided by 365. Wrongly-availed ITC attracts 24%.
Do late fee and interest both apply?
They can. The late fee (Section 47) is for filing the return late, even if you owe no tax. Interest (Section 50) is for paying the tax late. If both your return and your tax payment are late, you pay both. Both are paid in cash and cannot be set off against ITC.