GST Late Fee & Interest Calculator
Late fee by return, turnover and days late, plus 18% interest — every figure sourced.
How this was calculated
Rules applied
Based on the CGST Act, Rules and notifications on CBIC’s tax information portal. Due dates are often extended — enter the extended date when one applies.
Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the GST Late Fee & Interest Calculator
Choose the return, the tax period and the date you filed (or will file), and the calculator works out the late fee under section 47 of the CGST Act — the amount per day and the maximum that apply to your return and turnover after the waiver notifications — and splits it into central tax and the equal State/UT tax. Add the tax you are paying late to get the interest under section 50 at 18% a year, and the interest on input tax credit wrongly availed and utilised.
Every figure comes from the Act, the CGST Rules and the notifications on CBIC’s tax information portal, and the notification behind each amount is shown with the result. The usual due date is filled in for you and can be changed when a due date has been extended.
How to use it
- Choose the return — GSTR-3B or GSTR-1 (monthly or quarterly), GSTR-4, GSTR-9, GSTR-7, GSTR-8, GSTR-6, GSTR-5 or GSTR-10.
- Pick the tax period (month, quarter or financial year). The usual due date appears; change it if the date was extended for your State or class of taxpayers.
- Enter the filing date, tick nil return if it applies, and choose your aggregate turnover (the preceding year’s for GSTR-3B and GSTR-1; the year’s own for GSTR-9, with the turnover in your State).
- Optional: open Interest on late tax and enter the tax paid late in cash, and any ITC wrongly availed and utilised with its dates.
- Read the late fee, the interest and how each was worked out, then Copy summary.
Examples
Due 20 September 2026 → 13 days late Central tax 13 × ₹25 = ₹325, State tax ₹325 → late fee ₹650 Interest on ₹50,000 paid in cash: ₹50,000 × 18% × 13 ÷ 365 = ₹320.55
40 × ₹10 = ₹400 → capped at ₹250 of central tax Late fee ₹250 + ₹250 = ₹500
273 days late × ₹25 = ₹6,825 → capped at 0.02% of ₹3 crore = ₹6,000 Late fee ₹6,000 CGST + ₹6,000 SGST = ₹12,000
60 × ₹100 = ₹6,000 → capped at ₹5,000 Late fee ₹5,000 + ₹5,000 = ₹10,000 (no waiver notification applies)
Late fee by return (central tax; the State/UT tax is the same)
- GSTR-3B: ₹25 a day, ₹10 when the central tax payable is nil (Notification 76/2018-CT). From the June 2021 period it is at most ₹250 for a nil return, ₹1,000 with an aggregate turnover in the preceding year up to ₹1.5 crore and ₹2,500 above ₹1.5 crore up to ₹5 crore (Notification 19/2021-CT); above ₹5 crore the Act’s maximum of ₹5,000 applies.
- GSTR-1: ₹25 a day, ₹10 when there are no outward supplies (Notification 4/2018-CT), with the same maximums from June 2021 (Notification 20/2021-CT).
- GSTR-4 (composition): ₹25 a day, ₹10 when nil (Notification 73/2017-CT); from FY 2021-22 at most ₹250 when nil and ₹1,000 otherwise (Notification 21/2021-CT).
- GSTR-9: from FY 2022-23, ₹25 a day up to ₹5 crore of aggregate turnover and ₹50 a day above ₹5 crore up to ₹20 crore, both at most 0.02% of the turnover in the State or UT (Notification 7/2023-CT); above ₹20 crore ₹100 a day, at most 0.25% (section 47(2)). With a turnover up to ₹2 crore the annual return need not be filed (Notifications 32/2023, 14/2024 and, from FY 2024-25, 15/2025-CT).
- GSTR-7 (TDS): ₹25 a day, at most ₹1,000; from 1 November 2024 no late fee for a month in which no tax was deducted (Notification 23/2024-CT).
- GSTR-8 (TCS), GSTR-10 (final return): ₹100 a day, at most ₹5,000 (section 47(1)). GSTR-6: ₹25 a day (Notification 7/2018-CT); GSTR-5: ₹25 a day, ₹10 when nil (Notification 5/2018-CT); both at most ₹5,000.
Interest on late payment
- Section 50(1) — tax paid after the due date: 18% a year (Notification 13/2017-CT), from the day after the due date until the tax is paid. When a return is filed late, interest is charged only on the part of the tax paid in cash (the proviso to section 50(1) and Rule 88B(1)); cash already in the electronic cash ledger from the due date until it was used is left out.
- Section 50(3) — input tax credit wrongly availed and utilised: 18% a year from the date of utilisation to the date of reversal or payment (Rule 88B(3)). The 24% first notified for this sub-section was substituted with 18% from 1 July 2017 by section 116 of the Finance Act, 2022.
- Interest = amount × rate × days ÷ 365. Late fee and interest are paid from the electronic cash ledger; input tax credit can be used only for output tax (section 49(3)–(4)).
Usual due dates
- GSTR-3B: the 20th of the next month; quarterly filers the 22nd or 24th of the month after the quarter, by the State of the principal place of business (Rule 61).
- GSTR-1: the 11th of the next month; quarterly filers the 13th (Notification 83/2020-CT).
- GSTR-7 and GSTR-8: the 10th of the next month (Rule 66; section 52(4)). GSTR-6 and GSTR-5: 13 days after the month (section 39(4)–(5)).
- GSTR-4: 30 June after the financial year from FY 2024-25 onwards (Rule 62, proviso inserted by Notification 12/2024-CT); 30 April for FY 2023-24 and earlier. GSTR-9: 31 December after the financial year (Rule 80).
- GSTR-10: three months from the date of cancellation or of the cancellation order, whichever is later (section 45).
- Since the Finance Act, 2023, a return cannot be filed more than three years after its due date (sections 37(5), 39(11), 44(2) and 52(15)) unless the Government allows it by notification; the calculator flags such cases.
Sources
Central Goods and Services Tax Act, 2017, sections 37, 39, 44, 45, 47, 49, 50 and 52; CGST Rules, 2017, Rules 61, 62, 66, 80 and 88B; Notifications 13/2017, 73/2017, 4/2018, 5/2018, 7/2018, 76/2018, 83/2020, 19/2021, 20/2021, 21/2021, 22/2021, 7/2023, 32/2023, 12/2024, 14/2024, 23/2024 and 15/2025 — Central Tax, all on CBIC’s tax information portal.
Limitations
- Due dates are often extended for a month, a State or a class of taxpayers by notification — enter the extended date when one applies.
- GSTR-3B and GSTR-1 periods before June 2021 (and earlier periods of the other returns) had different rules and one-time amnesties, and are past the three-year filing limit, so they are not worked out.
- Interest on a late GSTR-3B is worked out on the cash part you enter; the calculator does not read your electronic cash ledger.
- An estimate for information, not tax advice. The amount shown on the GST portal when you file is what you pay.
Privacy
Everything happens in your browser. What you enter or open here is not uploaded or stored by MySmartCoPilot.
Frequently asked questions
What is the late fee for GSTR-3B?
₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return. From the June 2021 period it stops at ₹500 in total for a nil return, ₹2,000 with a turnover up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above that.
How is the GSTR-9 late fee calculated?
From FY 2022-23: ₹25 a day of central tax (₹50 in total) with an aggregate turnover up to ₹5 crore, ₹50 a day (₹100 in total) above ₹5 crore up to ₹20 crore — each capped at 0.02% (0.04% in total) of the turnover in the State — and ₹100 a day (₹200 in total), capped at 0.25% (0.5% in total), above ₹20 crore.
Do I have to file GSTR-9 if my turnover is under ₹2 crore?
No. Notification 15/2025-Central Tax exempts registered persons with an aggregate turnover up to ₹2 crore from filing the annual return for FY 2024-25 onwards (earlier years had similar yearly notifications), so no late fee arises.
What is the interest rate on late GST payment?
18% a year under section 50(1), from the day after the due date until the tax is paid, and 18% a year under section 50(3) on input tax credit wrongly availed and utilised. The 24% rate once notified for section 50(3) was replaced with 18% from 1 July 2017.
Can I pay the late fee with input tax credit?
No. The electronic credit ledger can be used only for output tax (section 49(4)); late fee and interest are paid from the electronic cash ledger (section 49(3)).
Is there a late fee on a nil GSTR-7?
No: Notification 23/2024-Central Tax waives the late fee in full for a month in which no tax was deducted. Otherwise it is ₹25 a day of central tax, at most ₹1,000.