GST Late Fee + Interest Calculator
Estimate late fees and Section 50 interest for delayed GST returns and cash-tax payments.
Calculate GST Late Fee + Interest
How this calculator works
Late fee is calculated for each day of delay after the original due date, subject to the applicable notified cap. Interest is calculated separately on the delayed cash-tax amount.
GST late-fee rates used
| Return | Scenario | Combined late fee/day | Maximum used |
|---|---|---|---|
| GSTR-1 / GSTR-3B | Nil return | ₹20 | ₹500 |
| GSTR-1 / GSTR-3B | Turnover up to ₹1.5 Cr | ₹50 | ₹2,000 |
| GSTR-1 / GSTR-3B | ₹1.5 Cr to ₹5 Cr | ₹50 | ₹5,000 |
| GSTR-1 / GSTR-3B | Above ₹5 Cr | ₹50 | ₹10,000 |
| GSTR-4 | Nil return | ₹20 | ₹500 |
| GSTR-4 | Non-nil | ₹50 | ₹2,000 |
| GSTR-9 / GSTR-9C | Turnover up to ₹5 Cr | ₹50 | 0.04% of turnover |
| GSTR-9 / GSTR-9C | ₹5 Cr to ₹20 Cr | ₹100 | 0.04% of turnover |
| GSTR-9 / GSTR-9C | Above ₹20 Cr | ₹200 | 0.50% of turnover |
GST Late Fee + Interest FAQs
What is the late fee for a nil GSTR-3B or GSTR-1?
This calculator uses a combined late fee of ₹20 per day, subject to the applicable cap.
What interest rate applies for delayed GST payment?
The calculator uses 18% per annum for delayed payment under Section 50(1). It also provides a 24% option for cases where that notified rate is applicable to wrongly availed and utilised ITC.
Does GSTR-1 itself attract interest?
GSTR-1 is a statement of outward supplies and does not itself discharge tax. Interest should be entered only where there is a separate delayed tax-payment exposure.
Can waivers or extensions change the result?
Yes. Amnesty schemes, extensions, special notifications and taxpayer-specific circumstances can reduce or eliminate the amount. Always cross-check the GST portal and the latest CBIC notification for the relevant tax period.
Official references
Disclaimer: This calculator is for educational and planning purposes. It does not account for every waiver, extension, amnesty scheme or taxpayer-specific exception. Confirm the final amount on the GST portal or with a qualified tax professional before filing or paying.
Related Calculators
Review TDS delay costs with the TDS Late Fee & Interest Calculator, compare income-tax regimes with the Tax Regime Calculator, or browse all Finance Calculators.
How to read your GST delay estimate
The calculator separates estimated late fee from Section 50 interest based on the information entered. Return type, nil-return status, turnover-linked caps, tax liability and notified relief can affect the final amount.
Planning note: Treat the result as an estimate and confirm the final liability on the GST Portal before payment or filing.
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