GST Late Fee & Interest Calculator
Missed a GSTR-3B, GSTR-1 or GSTR-9 deadline? Get the Section 47 late fee, with turnover-based caps and nil-return rates, plus 18% Section 50 interest, in seconds.
Your Inputs
Fee and interest rates as currently in force (checked Aug 2026).
Section 47 late fee & Section 50 interest, decoded
Two separate meters start running the day after your due date, one flat, one percentage-based.
Late fee, Section 47
A fixed daily fee, split equally between CGST and SGST, that stops at a cap linked to your annual turnover:
- GSTR-3B / GSTR-1: ₹50 per day (₹25 + ₹25). Cap: ₹2,000 if AATO ≤ ₹1.5 Cr, ₹5,000 for ₹1.5–5 Cr, ₹10,000 above ₹5 Cr.
- Nil returns: ₹20 per day (₹10 + ₹10), capped at ₹500.
- GSTR-9: ₹200 per day (₹100 + ₹100) capped at 0.5% of turnover, reduced to ₹50 per day capped at 0.04% of turnover where AATO is up to ₹5 Cr.
Interest, Section 50
Interest applies only where tax itself was paid late, so it rides along with a delayed GSTR-3B, computed daywise on the portion you pay through the cash ledger:
Worked example: a GSTR-3B due 20 July 2026 is filed on 23 August 2026, 34 days late, with ₹50,000 payable in cash, turnover under ₹1.5 Cr. Late fee = 34 × ₹50 = ₹1,700 (₹850 CGST + ₹850 SGST, under the ₹2,000 cap). Interest = 50,000 × 18% × 34 ÷ 365 = ₹838. Total damage: ₹2,538.
Late fee & interest, common questions
No. Both late fee and interest must be discharged from the electronic cash ledger, ITC in your credit ledger can only be used against output tax. The portal auto-populates the late fee in the next return and will not let you file until it is paid, which is why a small delay compounds: each pending return blocks the ones after it.
No, GSTR-1 is only a statement of outward supplies, so a delay attracts the Section 47 late fee but no interest. Section 50 interest is triggered by late payment of tax, which happens through GSTR-3B. Remember though that a late GSTR-1 delays your buyers' input credit in GSTR-2B, which strains business relationships even when it costs you only the fee.
Since the 2021 retrospective amendment to Section 50, interest on a late GSTR-3B is charged only on the net cash component, the tax debited from your electronic cash ledger, not on the portion settled by input tax credit. Enter that net cash figure in this calculator. The 18% rate applies daywise: even one day late accrues one day of interest.
A nil GSTR-3B or GSTR-1 is one with no outward supplies, no tax payable and no other entries for the period. Yes, the fee drops to ₹20 per day (₹10 CGST + ₹10 SGST) and the total is capped at ₹500 per return. Filing nil returns on time is still essential: registrations with a continuous default trail risk suspension and cancellation.