India GST Late Payment Interest and Late Fee Calculator
Work out the interest on GST paid late (section 50) and the late fee for filing GSTR-3B or GSTR-1 late, with the CGST, SGST and IGST split.
Use the due date shown for your return on the GST portal (monthly GSTR-3B is usually due on the 20th of the next month). Interest runs from the day after the due date.
Check the current figure. The Act allows up to 18% for late payment and 24% for wrongly used credit; 18% is the rate in use for both.
Late fee for filing the return late
Late fee figures: check the current figure. We could not confirm them on an official CBIC or GST portal page on 19 Oct 2026; the amounts filled in are the ones in common use since 2021.
Part payments already made in cash (optional)
After each part payment, interest runs only on the tax still unpaid. "Date paid" above is when the rest is paid.
Several months at once (optional)
Each row: due date, tax paid late in cash, the date paid and filed, and whether it was a nil return. Uses the same rate, return, turnover and split as above.
Interest stretch by stretch
How your GST interest and late fee are worked out
Interest runs each day the tax is unpaid; the late fee runs each day the return is late.
- 1
Days late
due → paid
= 30 days - 2
Interest a day
₹1,00,000 × 0.18
÷ 365
= ₹49.32 - 3
Interest
₹49.32 a day
× 30 days
= ₹1,479.45 - 4
Late fee
30 × ₹25 × 2
CGST + SGST
= ₹1,500
Read more: the formula, a worked example, late fee caps and the rules
In India, GST paid after its due date carries interest under section 50 of the CGST Act, 2017 (and the matching state and IGST laws), and a return filed late carries a late fee under section 47. The GST portal works both out in GSTR-3B; this calculator lets you check them or plan ahead. For adding or removing GST on a price, see the India GST calculator.
The formula
days late = date paid − due date
interest = tax paid late × rate ÷ 100 × days late ÷ 365
interest a day = tax × rate ÷ 100 ÷ 365
within a state: half CGST, half SGST · between states: all IGST
late fee = days late × fee a day, for CGST and again for SGST, each up to its cap
total to pay = tax + interest + late fee
With part payments, each stretch between payments earns interest on the tax still unpaid during that stretch, and the stretches are added up.
Worked example
₹1,00,000 of GST, within one state, was due 30 days ago and is paid in cash today with the GSTR-3B filed today. Turnover is under ₹1.5 crore. Days late = 30. Interest a day = ₹1,00,000 × 0.18 ÷ 365 = ₹49.32. Interest = ₹1,00,000 × 0.18 × 30 ÷ 365 = ₹5,40,000 ÷ 365 = ₹1,479.45, which is ₹739.73 CGST and ₹739.73 SGST. Late fee = 30 × ₹25 = ₹750 CGST and ₹750 SGST = ₹1,500 (under the ₹1,000 cap for each). Interest and late fee = ₹1,479.45 + ₹1,500 = ₹2,979.45, so the total to pay is ₹1,02,979.45.
More examples
| Situation | Working | Result |
|---|---|---|
| ₹40,000 paid after 30 days, the other ₹60,000 30 days later | 1,00,000 × 0.18 × 30 ÷ 365 + 60,000 × 0.18 × 30 ÷ 365 | ₹2,367.12 |
| ₹2,00,000 of wrongly used credit, 100 days, 18% | 2,00,000 × 0.18 × 100 ÷ 365 | ₹9,863.01 |
| The same at the 24% ceiling | 2,00,000 × 0.24 × 100 ÷ 365 | ₹13,150.68 |
| GSTR-3B 60 days late, turnover up to ₹1.5 crore | 60 × 25 = 1,500, capped at 1,000, × 2 | ₹2,000 |
| Nil return 30 days late | 30 × 10 = 300, capped at 250, × 2 | ₹500 |
Late fee figures (check the current figure)
| GSTR-3B or GSTR-1 | A day (CGST + SGST) | Most in total |
|---|---|---|
| Nil return | ₹10 + ₹10 | ₹500 |
| Turnover up to ₹1.5 crore | ₹25 + ₹25 | ₹2,000 |
| ₹1.5 crore to ₹5 crore | ₹25 + ₹25 | ₹5,000 |
| Above ₹5 crore | ₹25 + ₹25 | ₹10,000 |
| Other returns (section 47) | ₹100 + ₹100 | ₹10,000 |
These are the figures in common use since the June 2021 tax period (Notifications 19/2021 and 20/2021 – Central Tax). We could not confirm them on an official page when this page was checked, so they are editable in Advanced: check the current figure on the GST portal or with your tax professional. Annual returns (GSTR-9) and composition returns have their own fees; use "Another return" and type them in.
The rules this calculator follows
- Rate. Section 50(1) allows interest up to 18% a year on tax paid late; section 50(3) allows up to 24% on input tax credit wrongly availed and used. 18% is the rate in use for both; check the current figure.
- Net cash, not gross. For tax on supplies declared in the return for that period, interest is only on the part paid from the electronic cash ledger (proviso to section 50(1), Finance Act 2021, from 1 July 2017). This does not apply if the return is filed after proceedings under section 73, 74 or 74A have begun (section 74A was added by the Finance (No. 2) Act, 2024).
- Earlier periods. The GST portal charges interest on the whole liability when it belongs to an earlier period and is added in a later return. Choose "whole tax" in Advanced and enter the full amount.
- From the day after the due date. Section 50(2): interest runs from the day after the tax was due until it is paid.
Checked on 19 Oct 2026: Section 50, CGST Act (CBIC) for the 18% and 24% ceilings, the net cash proviso and the start date; GST portal FAQ on GSTR-3B for how the portal applies interest to current and earlier periods. The notified rate and the late fee amounts were not confirmed on an official page in this check. Days use calendar dates on a 365-day year. Amounts are rounded for display only. This is a guide, not tax advice.
Common questions
How is interest on late GST payment calculated?
Interest under section 50 of the CGST Act is simple interest: tax paid late × 18% × days late ÷ 365. The days run from the day after the due date to the day you pay. For example, ₹1,00,000 paid 30 days late carries ₹1,00,000 × 0.18 × 30 ÷ 365 = ₹1,479.45 of interest, split ₹739.73 CGST and ₹739.73 SGST.
Is GST interest charged on the gross tax or the net cash amount?
For tax on supplies declared in your return for that period, even if the return is filed late, interest is charged only on the part paid in cash (from the electronic cash ledger), not on the part paid with input tax credit. This proviso to section 50(1) was added by the Finance Act 2021 with effect from 1 July 2017. It does not apply if the return is filed after proceedings under section 73, 74 or 74A have started, and the GST portal charges interest on the whole liability when tax for an earlier period is added in a later return.
What is the interest rate for wrongly claimed input tax credit?
Section 50(3) charges interest on input tax credit that was wrongly availed and also used (utilised), at a notified rate that the Act caps at 24% a year. The rate notified since July 2022 is understood to be 18%, but check the current notification. Credit that was claimed but never used does not attract this interest.
What is the late fee for filing GSTR-3B late?
The late fee is a fixed amount for each day the return is late, charged under CGST and again under SGST, up to a cap that depends on your turnover. The figures commonly used are ₹25 + ₹25 a day (₹10 + ₹10 for a nil return), capped at ₹500 total for nil returns and ₹2,000, ₹5,000 or ₹10,000 total by turnover band. We could not confirm these on an official page on 19 October 2026, so check the current figure before you rely on them.
Is there a late fee on IGST?
The late fee is shown on the GST portal under CGST and SGST (or UTGST). Interstate (IGST) suppliers pay the same late fee split between CGST and SGST.
How do I pay GST interest and late fee?
The GST portal works out interest and late fee in GSTR-3B (Table 5.1) and you pay them from the electronic cash ledger along with the tax. Interest and late fee cannot be paid with input tax credit.
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