GST Interest & Late Fee Calculator
Calculate exact GST interest (18% p.a.) and late fees for GSTR-1, GSTR-3B, and GSTR-9. Enter your dates — get the ₹ penalty amount instantly.
Interest Details
Interest applies from the day after the due date. Rate is fixed at 18% per annum under Section 50 of the CGST Act.
Interest Breakdown
GST Interest & Late Fee — Key Rules
GST Interest (Section 50)
- Rate: 18% per annum
- Applies on: delayed tax payment
- Starts from: day after the due date
- Calculated on: net tax liability
- No upper cap on interest
GST Late Fee (Section 47)
- GSTR-1 / 3B: ₹50/day (regular), ₹25/day (nil)
- Maximum cap: ₹10,000 per return
- GSTR-9: ₹200/day, max 0.25% of turnover
- Late fee ≠ Interest — both can apply together
- Late fee is on CGST + SGST (₹25 each)
Frequently Asked Questions (FAQ)
What is the GST interest rate for late payment?
GST interest for late payment is 18% per annum under Section 50 of the CGST Act. It is calculated from the day after the due date to the actual date of payment.
What is the GST late fee for GSTR-3B?
The late fee for GSTR-3B is ₹50 per day (₹25 CGST + ₹25 SGST) for regular filers. For nil return filers, it is ₹25 per day (₹12.50 CGST + ₹12.50 SGST). The maximum cap per return is ₹10,000.
Is there a maximum cap on GST late fee?
Yes. For GSTR-1 and GSTR-3B, the late fee is capped at ₹10,000 per return. For GSTR-9 (annual return), the late fee is capped at 0.25% of the taxpayer's annual turnover in the respective state.
Do GST interest and late fee both apply for the same period of delay?
Yes, both can apply simultaneously. Interest is charged for delayed payment of tax due, while the late fee is charged for delayed filing of the return. They are separate penalties under different sections of the CGST Act.