GST Late Fee & Interest Calculator
Work out the section 47 late fee and the section 50 interest on a GSTR-3B or GSTR-1 filed after its due date — with the CGST/SGST split, the cap that applies, and the arithmetic shown so you can check it.
Your return
The due date notified for that period — take it from the GST portal for your case.
Filing on or before the due date means no late fee and no interest.
This only decides the cap on the late fee — the ₹50 per day itself does not change.
₹
The liability you actually settled in cash, after using input tax credit. Interest is not charged on the ITC part.
24% applies where excess or ineligible input tax credit was utilised.
What you owe
Late fee + interest
₹0
Pick a due date and a filing date to see the figures
Days lateBoth dates needed0
Late fee before the cap0 days × ₹50/day (return with liability)₹0
Cap that appliesUp to ₹1.5 crore — not reached₹2,000
CGST @ ₹25/day₹0
SGST / UTGST @ ₹25/day₹0
Late fee payable (s.47)₹0
Interest @ 18% p.a. (s.50)₹0 × 18% × 0/365 days₹0
Total payable₹0
The late fee is ₹50 a day (₹25 CGST + ₹25 SGST) for a return carrying liability and ₹20 a day (₹10 + ₹10) for a nil return, capped at ₹500 for a nil return, ₹2,000 up to ₹1.5 crore turnover, ₹5,000 above that up to ₹5 crore and ₹10,000 above ₹5 crore. Interest runs at 18% a year on the tax settled in cash — not on the credit used — and 24% a year on excess or ineligible ITC that was utilised, on a 365-day year. The cap is notified per Act, so half of it sits under CGST and half under SGST. No IGST late fee is levied.
This assumes a single return period, one state registration, no amnesty or waiver notification, and that the tax is paid on the filing date. It is an estimate to check against the figures the GST portal computes for your GSTIN — not legal or professional advice.
This assumes a single return period, one state registration, no amnesty or waiver notification, and that the tax is paid on the filing date. It is an estimate to check against the figures the GST portal computes for your GSTIN — not legal or professional advice.