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GST Late Fee & Interest Calculator

CGST Act 2017: s.47 (late fee) · s.50 (interest @18% p.a.) · caps per NN 19/2021-CT as amended

Return

Annual aggregate turnover (preceding FY)

Nil return?

No — tax payable Yes — Nil return

Days of delay in filing

Tax paid through cash ledger (₹)Interest applies on the cash component (proviso to s.50(1))

GST Late Fee & Interest Computation

Late fee: ₹50/day (₹25 CGST + ₹25 SGST); ₹20/day for Nil returns (₹10+₹10), subject to turnover-linked caps. Interest u/s 50 @18% p.a. on net cash tax liability, computed for actual days of delay. GSTR-9 late fee is governed separately.

About This Tool

The GST Late Fee Calculator computes the late fee payable under Section 47 of the CGST Act for delayed filing of GSTR-1, GSTR-3B, and other GST returns, along with interest under Section 50 on unpaid tax. Late fees accrue at ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability and ₹20 per day for nil-liability returns, subject to turnover-linked caps notified by the government.

How to Use

Select the GST return type: GSTR-3B or GSTR-1.

Select your Annual Aggregate Turnover (AATO) for the preceding financial year — this determines the late fee cap.

Indicate whether it is a Nil return (no tax payable).

Enter the number of days of delay in filing.

For GSTR-3B: enter the tax paid through cash ledger (interest applies on the cash component).

Click Compute — the tool shows late fee (CGST + SGST split) and interest separately.

Frequently Asked Questions

What is the late fee for GSTR-3B?

₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability. Cap is ₹2,000 for AATO up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore, and ₹10,000 for above ₹5 crore.

Is late fee different from interest?

Yes. Late fee u/s 47 is charged for delayed filing. Interest u/s 50 at 18% p.a. is charged on unpaid tax (net cash liability). Both may apply simultaneously for delayed GSTR-3B.

Are there any amnesty schemes for GST late fees?

The government has issued notifications from time to time reducing late fees for specific periods or return types. Always check current notifications before paying. This calculator shows the standard statutory late fee.

Does late fee apply to GSTR-9 (annual return)?

GSTR-9 has a separate late fee of ₹200 per day (₹100 CGST + ₹100 SGST) with a cap of 0.25% of turnover. This calculator covers GSTR-1 and GSTR-3B.