Finance & GST · Free tool
GST Late Fee & Interest Calculator
Pick the return type, the original due date, your filing date and the tax liability. The calculator works out days delayed, the per-Act late fee with cap, and interest at 18% (or 24% for excess ITC). Nothing leaves your browser. Math reflects the latest CBIC notifications applicable for 2026.
How GST late fee is calculated
GST late fee is charged for late filing of the return, not for late payment of tax. Two separate charges apply: a per-day late fee under Section 47 of the CGST Act, and interest under Section 50 on the cash component of the unpaid tax. Both apply concurrently when a return is filed late with outstanding tax.
Formula
- Late fee = min(per-day rate × days delayed, applicable cap)
- Interest = Tax liability × rate × days / 365
The late fee is always split equally as CGST and SGST. IGST does not attract a separate late fee under Section 47: the CGST + SGST charge applies whether the return contains intra-state or inter-state supplies.
Late fee table by return type
Rates reflect CBIC Notification No. 07/2023-CT and the CGST Act Section 47 as in force for 2026. All amounts shown are combined CGST + SGST.
GSTR-1 and GSTR-3B (monthly / quarterly)
| Scenario | Per day | Maximum (combined) |
|---|---|---|
| Nil return | ₹20 (₹10 + ₹10) | ₹1,000 |
| Turnover up to ₹1.5 Cr | ₹50 (₹25 + ₹25) | ₹2,000 |
| Turnover ₹1.5 Cr – ₹5 Cr | ₹50 (₹25 + ₹25) | ₹5,000 |
| Turnover above ₹5 Cr | ₹50 (₹25 + ₹25) | ₹10,000 |
GSTR-4 (Composition annual)
| Scenario | Per day | Maximum (combined) |
|---|---|---|
| Nil return | ₹20 (₹10 + ₹10) | ₹500 |
| Non-nil | ₹50 (₹25 + ₹25) | ₹2,000 |
GSTR-9 / GSTR-9C (Annual return, post-2022 amendment)
| Aggregate turnover | Per day | Cap (combined) |
|---|---|---|
| Up to ₹5 Cr | ₹50 (₹25 + ₹25) | 0.04% of turnover |
| ₹5 Cr – ₹20 Cr | ₹100 (₹50 + ₹50) | 0.04% of turnover |
| Above ₹20 Cr | ₹200 (₹100 + ₹100) | 0.50% of turnover |
GST interest: 18% vs 24%
Interest is charged on the net cash tax liability: the portion paid through the electronic cash ledger after adjusting available ITC. Two rates apply, both per annum, computed on a per-day basis:
- 18% p.a. (Section 50(1)): delayed payment of output tax. This is the rate that applies in the vast majority of late-filing situations.
- 24% p.a. (Section 50(3)): excess ITC availed and utilised, or excess reduction in output tax. Triggered when a credit claim has to be reversed.
The 1 July 2017 (retrospective) amendment clarified that interest is on the net cash tax, not the gross liability. Pre-amendment interpretations charged interest on the gross; that interpretation is no longer the position.
From a calculator to live due-date alerts
A calculator is reactive: it tells you what you owe after a delay has already happened. The better path is to never miss a due date. FireAI watches every GSTIN, every return type, every filing cycle and sends WhatsApp + email alerts before the late fee starts ticking. Pair it with the GST Calculator, automated reconciliation and a live GST dashboard from Tally and you have the full filing-compliance loop covered.
Get this calculator running on your live data
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Frequently asked questions
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