GST Late Fee & Interest Calculator

A late GST return attracts a late fee of ₹50 per day (₹20 per day for a nil return), plus interest at 18% per year on any unpaid tax. Enter your unpaid tax and the number of days you are late to estimate the late fee, the interest, and the total payable.

Unpaid tax (₹) Days delayed Return type

Late fee rate—

Late fee—

Interest (18% p.a.)—

Total payable—

How the late fee and interest are calculated

Late fee = per-day rate × days delayed. The rate is ₹50/day for a normal return (₹25 CGST + ₹25 SGST) and ₹20/day for a nil return (₹10 + ₹10). The fee is subject to a maximum cap that varies by turnover.
Interest = Unpaid tax × 18% × (days ÷ 365). Interest applies only to the tax paid late, not to the late fee.
Total payable = Unpaid tax + Late fee + Interest.

Fact box. For a late GSTR-1 or GSTR-3B, the late fee is ₹50 per day (₹20/day for nil returns) and interest on unpaid tax is 18% per annum — so even a short delay adds up quickly.

Worked example

₹20,000 of unpaid tax, filed 15 days late (normal return): late fee = ₹50 × 15 = ₹750; interest = 20,000 × 18% × 15 ÷ 365 = ₹148; total ≈ ₹20,898 including the tax.

Frequently asked questions

What is the late fee for GSTR-3B? ₹50 per day (₹25 CGST + ₹25 SGST) for a return with tax, and ₹20 per day for a nil return, up to a turnover-based maximum cap.

How much interest is charged on late GST payment? 18% per annum on the unpaid tax, calculated for the number of days of delay. Wrongly availed and utilised input tax credit can attract 24%.

Is there a maximum late fee? Yes — the late fee is capped based on your turnover (commonly ₹2,000 to ₹10,000 per return for GSTR-1/3B). This calculator shows the uncapped per-day fee; check the current cap for your turnover.

Sources

CBIC late-fee and interest notifications (Sections 47 and 50, CGST Act) — cbic-gst.gov.in.

General information, not professional advice. Confirm current caps and figures on the GST portal. See our Disclaimer.