GST Interest & Late Fee Calculator
Estimate interest at 18% p.a. and standard late fees for GSTR-1, GSTR-3B and GSTR-9. Select your dates and turnover category; check the applicable relief and return period.
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; ₹20/day nil category (combined)
- GSTR-1 / 3B caps: ₹500 nil; ₹2,000, ₹5,000 or ₹10,000 regular, depending on turnover
- GSTR-9 uses turnover-dependent daily fees and state/UT turnover caps
- Late fee ≠ Interest — both can apply together
- Figures combine CGST and SGST; this is an estimate, not a portal assessment
Rule reference: ICAI handbook on GST interest and late fees, hosted by the Telangana Commercial Taxes Department. Verify any later notifications and period-specific relief on the GST portal.
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?
For standard periods covered by this tool, combined CGST and SGST late fees are ₹50 per day for regular returns and ₹20 per day for the nil category. Caps depend on nil status and aggregate turnover. Special waivers can change the payable amount.
Is there a maximum cap on GST late fee?
Yes. GSTR-1/3B caps depend on nil status and the preceding year's aggregate turnover. GSTR-9 caps depend on the relevant year's aggregate turnover category and turnover in the state or UT. Check the applicable period and any relief before relying on an estimate.
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.