GST late fee & interest calculator
Work out what a delayed GSTR-1, GSTR-3B, GSTR-4 or GSTR-9 actually costs: the Section 47 late fee, capped by return and turnover, and the Section 50 interest on tax paid late. Every number comes with its working.
Late fee: days late × the per-day rate for this return and nil/non-nil status, capped at the maximum for your turnover band. GSTR-9's cap is a percentage of your turnover in this state or UT instead of a flat rupee amount.
Interest: simple interest on the net tax paid through the cash ledger, from the day after the due date to the payment date, at 18% per annum (days ÷ 365). A separate Section 50(3) interest applies only if you also enter ITC that was wrongly availed and utilised.
All rates and caps are read from versioned rule data, shown with their citation under “Show working” on the result.
Frequently asked questions
How is the GST late fee calculated?
A fixed amount per day (split equally between CGST and SGST) from the day after the due date to the filing date, capped at a maximum that depends on the return and your turnover. This tool shows both the per-day figure and the cap it used.
Does the late fee include interest?
No. The late fee (Section 47) and interest (Section 50) are separate. Interest only applies to tax actually paid late through the cash ledger, not to the late fee itself.
What if I filed a nil return late?
A nil return has its own, lower per-day rate and cap. Tick "nil return" in the form to use it.
Can I pay the late fee using input tax credit?
No. The late fee must be paid in cash. ITC cannot be used to settle it.
Why does the due date I see here sometimes differ from the GST portal?
Due dates are occasionally extended or waived by a GST Council notification. This tool uses the standard schedule; always cross-check against a live notification before relying on a figure near a deadline.
This tool gives an estimate based on GST law as notified up to the “rules last verified” date shown. It is not legal or tax advice. Due dates and fees are sometimes extended or waived by notification. Confirm with your CA or the GST portal before acting.