Free Calculator · Section 50 & Section 47

GST Interest & Late Fee Calculator

Calculate GST interest and late fee for GSTR-3B, GSTR-1, CMP-08, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9 & GSTR-9C — with full step-by-step working, turnover-tiered caps and law references. Built for CAs and GST practitioners.

Instant calculation 10 return types Step-by-step working Turnover-tiered caps 100% Free
Calculate Interest & Late Fee
Return Type
Due Date
Auto-suggested — editable
Actual Filing Date
Outstanding Tax Liability
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₹
₹
₹
Interest Rate (Section 50) — % per annum
Default 18% p.a. under Sec 50(1). Editable for wrongly-availed-ITC (24%) or notified relief scenarios.

Select a return type, enter dates and tax liability,
then click Calculate to see the full breakdown.

Formulas Used
Delay DaysFiling Date − Due Date
Interest (per head)Tax × Rate% × Days ÷ 365
Late Fee (raw)Per-day Rate × Delay Days
Late Fee (applicable)MIN(Raw Fee, Maximum Cap)
Total PayableTax + Interest + Late Fee
GST Law References
Section 50 (interest) and Section 47 (late fee) of the CGST Act, 2017, read with corresponding SGST Acts, plus rate/cap notifications issued by CBIC from time to time.
Figures on this page last verified: 25 July 2026 against CBIC notifications in force at that date. Rates and caps change via notification — always cross-check before relying on this for a filing.

Section 50 — Interest on Delayed Payment

Interest at 18% per annum (Sec 50(1)) applies on tax paid after the due date, computed on the net cash tax liability — i.e. only the portion actually discharged through the Electronic Cash Ledger, per the retrospective "net liability" amendment (Finance Act 2021, effective 01-07-2017). Interest where ITC is wrongly availed and utilised is charged at 24% p.a. under Sec 50(3), reduced from the original rate retrospectively vide Finance Act 2022.

Section 47 — Late Fee for Delayed Filing

A daily late fee applies for filing a return after its due date, split equally between CGST and SGST/UTGST Acts (no IGST or CESS component). The base provision caps late fee at ₹200/day (₹100+₹100), subject to a maximum of ₹5,000, unless a lower rate/cap has been separately notified for that return (as is the case for GSTR-1, GSTR-3B, GSTR-4 and GSTR-9/9C).

Turnover-Tiered Late Fee (GSTR-3B / GSTR-1)

  • Nil return: ₹20/day (₹10+₹10), capped at ₹500
  • Turnover up to ₹1.5 crore: ₹50/day (₹25+₹25), capped at ₹2,000
  • Turnover ₹1.5cr–₹5cr: capped at ₹5,000
  • Turnover above ₹5 crore: capped at ₹10,000

Turnover-Tiered Late Fee (GSTR-9 / GSTR-9C)

  • AATO up to ₹5cr: ₹50/day (₹25+₹25), capped at 0.04% of turnover in the State/UT
  • AATO ₹5cr–₹20cr: ₹100/day (₹50+₹50), capped at 0.04%
  • AATO above ₹20cr: ₹200/day (₹100+₹100), capped at 0.50% (per Notification 07/2023-CT)
  • GSTR-9C late fee is continuous with GSTR-9 — not a separate calculation — if GSTR-9C is filed after GSTR-9, fee accrues for the further delay in completing the annual return.
Disclaimer: This calculator is provided for general informational and educational purposes only and does not constitute legal, tax or professional advice. Late fee caps, interest rates and due dates are subject to periodic amendment by CBIC/State GST notifications and by GST Council decisions, including case-specific waivers and amnesty schemes not modelled here. Always verify figures against the latest notifications or consult a qualified GST practitioner before making a payment or filing decision. Finosutra accepts no liability for outcomes based on this tool.
15 Worked Examples
Real scenarios across return types, computed live by this calculator's own engine — so the figures below always match what you'd get by entering the same inputs above.
Frequently Asked Questions
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