What is the difference between GST late fee and GST interest?

They are two separate charges. Late fee, under Section 47 of the CGST Act, is a fixed per-day penalty for filing the return itself after the due date — it applies even to a nil return with no tax. Interest, under Section 50, is charged only on tax that was paid after the due date, as compensation for the delay in payment. You can owe one without the other: a late nil return attracts a late fee but no interest, while tax paid late on an otherwise timely return attracts interest but no late fee. This tool computes both and keeps them separate because they are deposited under different heads.

How much is the late fee for GSTR-3B and GSTR-1?

For a regular return it is ₹50 per day of delay — ₹25 under CGST and ₹25 under SGST. For a nil return it is ₹20 per day — ₹10 under each Act. The fee accrues every day until the return is filed, but it cannot exceed the maximum cap for your turnover slab: ₹500 for a nil return, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for turnover up to ₹5 crore, and ₹10,000 above ₹5 crore. These caps are the rationalised figures in force since the June 2021 return period.

How is GST interest calculated?

Interest is charged on the net tax paid late — that is, after reducing eligible input tax credit — at 18% per annum. The formula is tax × 18% × number of days late ÷ 365. Where the delay arose from claiming excess input tax credit or under-reporting output tax, the rate is higher, at 24% per annum. This calculator applies the rate you select to the unpaid tax and day-count you enter. For the precise net liability after credit, the GST portal’s computation at filing is authoritative.

Can I pay the GST late fee using input tax credit?

No. The late fee must be paid in cash, deposited into the electronic cash ledger separately under CGST and SGST. It cannot be settled using the balance in your electronic credit ledger — input tax credit is only available against tax liability, not against late fee. In practice the return will not submit until the late fee has been paid in cash, which is why knowing the figure in advance helps you arrange the funds.

Does a nil return still attract a late fee?

Yes. The late fee is for the delay in filing the return, not for any tax owed, so a nil return filed after its due date still attracts ₹20 per day — ₹10 CGST and ₹10 SGST — up to a maximum of ₹500. Many businesses are caught out by this, assuming that no sales means nothing to file. The return is still mandatory, and the late fee accrues until it is filed, which is why even dormant registrations should file nil returns on time.

Are these figures exact enough to pay from?

Treat them as a close estimate. The per-day rates, caps, and interest rates here are the statutory figures, and the arithmetic is straightforward, so the result will match the portal in the ordinary case. However, the GST portal computes the final late fee and interest at the moment of filing, taking into account your exact ledger balances and any return-specific adjustments. For anything material, file on the portal and pay the figure it shows; use this tool to plan and to understand how that figure is built up.

GST

GST Late Fee & Interest Calculator

Work out the late fee and interest on a delayed GSTR-3B, GSTR-1, or GSTR-9 — with the turnover cap applied.

By the Samastam teamLast updated 2026-06-15Editorial standards

Return and dates

Return type

Regular return — ₹50 per day (₹25 CGST + ₹25 SGST), capped by turnover.

Due date

Actual / intended filing date

Annual turnover (drives the cap)

Tax paid late (for interest)

₹

Interest at 18% per annum on net tax paid after the due date.

Breakdown

Days late: —
Late fee @ ₹50/day: —
Interest @ 18%: —
Total payable: —

Pick a due date and a filing date on the left. The day-count, late fee, interest, and total update here as you go.

Late fee and interest rules reflect the rationalised structure in force since 1 June 2021 (CGST notifications 19–22/2021). This is an estimate — the GST portal computes the final figure at filing. Always verify on the portal before paying.

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Filing a GST return after its due date attracts a per-day late fee and interest on any unpaid tax. Enter the return type, the due and filing dates, your turnover slab, and any tax paid late — this tool shows the day-count, the capped late fee split into CGST and SGST, the interest, and the total payable, all in your browser.

What this is and why it matters

When a GST return is filed after its due date, two distinct charges arise, and people routinely confuse them. The first is the late fee under Section 47 of the CGST Act — a fixed penalty for every day of delay, charged whether or not any tax is owed. That is why even a nil return, with no sales and no tax, still attracts a late fee if it is filed late. The second is interest under Section 50, which is charged only on tax that was actually paid after the due date, as compensation for the delayed payment to the exchequer. A return can attract a late fee with no interest (a delayed nil return), interest with no late fee (tax paid late but the return itself on time), or both at once.

The figures are mechanical but easy to get wrong because they are not single numbers. The per-day late fee differs between a regular return and a nil one, and the maximum it can reach is capped according to the taxpayer’s turnover slab — so the same number of days late produces a very different bill for a small trader and a large company. Interest runs at 18% per annum normally, but jumps to 24% where excess input tax credit was claimed or output tax was under-reported. This tool exists so a business deciding whether to file today or after the weekend can see the exact rupee consequence immediately, instead of guessing from a half-remembered chart or paying for a consultation. It uses the rationalised late-fee structure in force since June 2021 and shows its working, so the number is one you can understand rather than just accept.

How to use this tool

Begin by choosing the return type — GSTR-3B and GSTR-1 are the monthly or quarterly returns most businesses file, while GSTR-9 is the annual return with its own fee structure. For GSTR-3B and GSTR-1 a toggle lets you mark the return as regular or nil, because a nil return carries the lower ₹20-per-day fee and the ₹500 cap rather than the regular ₹50-per-day rate. Pick the option that matches the return you are actually filing.

Next, set the due date and the date you filed or intend to file. The tool counts the whole days of delay between them — inclusive of the delay period and never negative, so filing on or before the due date shows zero and no charge. Then choose your annual turnover slab, which is what determines the maximum the late fee can reach: the per-day charge accrues until it hits that cap, after which it stops growing no matter how many more days pass. When the cap is binding, the tool shows both the raw per-day total and the lower capped figure so you can see the cap doing its job. For GSTR-9 the cap is a percentage of turnover, so an extra turnover-amount field appears; without it the percentage cap cannot be computed and the raw fee is shown instead.

Finally, if any tax was paid after the due date, enter the net amount and select whether interest applies at the normal 18% rate or the 24% excess-ITC rate. The right-hand breakdown then shows the days late, the late fee with its CGST and SGST halves, the interest, and the total payable. Remember that the late fee is deposited in cash separately under each Act and cannot be paid from your credit ledger — and treat the result as an estimate to confirm against the GST portal, which computes the final figure at the moment of filing.

Examples and use cases

A regular GSTR-3B filed three days late

A trader’s GSTR-3B for the month was due on the 20th but is filed on the 23rd — three days late. At ₹50 per day the late fee is ₹150, split as ₹75 CGST and ₹75 SGST, comfortably below the ₹2,000 cap for a business under ₹1.5 crore turnover. With no tax outstanding there is no interest, so ₹150 is the whole cost of the delay — small, but payable in cash before the return will go through.

A nil return that hits the ₹500 cap

A dormant company forgets a nil GSTR-3B for forty days. At ₹20 per day the raw fee would be ₹800, but the nil-return cap is ₹500, so the tool shows the cap biting and the payable fee settling at ₹500 — ₹250 CGST and ₹250 SGST. There is no tax and therefore no interest. The example shows why the cap matters: beyond twenty-five days, a late nil return costs the same ₹500 no matter how much longer it is delayed.

A large business with both fee and interest

A company with ₹8 crore turnover files GSTR-3B fifteen days late and had ₹1,00,000 of net tax outstanding. The late fee is ₹50 × 15 = ₹750 (well under the ₹10,000 cap for its slab). Interest at 18% per annum on ₹1,00,000 for 15 days is ₹100,000 × 0.18 × 15 / 365 ≈ ₹739.73. The total payable is roughly ₹1,489.73 — the tool keeps the fee and interest separate so each can be deposited under the correct head.

Interest on tax paid late, return on time

A business filed its return on time but was short of cash and paid ₹50,000 of the tax thirty days after the due date. No late fee applies because the return itself was not late, but interest does: ₹50,000 × 18% × 30 / 365 ≈ ₹739.73. Entering zero days of return delay but the unpaid tax and its own delay isolates the interest, illustrating that interest and late fee are independent charges.

A GSTR-9 annual return with a percentage cap

A firm with ₹3 crore turnover files its annual GSTR-9 twenty days late. At ₹100 per day the raw fee is ₹2,000, and the cap for its slab is 0.04% of turnover — 0.04% of ₹3,00,00,000 is ₹12,000, so the cap is not binding and ₹2,000 stands. Supplying the turnover amount lets the tool compute that percentage cap; without it, only the raw per-day figure can be shown.

Frequently asked questions

What is the difference between GST late fee and GST interest?: They are two separate charges. Late fee, under Section 47 of the CGST Act, is a fixed per-day penalty for filing the return itself after the due date — it applies even to a nil return with no tax. Interest, under Section 50, is charged only on tax that was paid after the due date, as compensation for the delay in payment. You can owe one without the other: a late nil return attracts a late fee but no interest, while tax paid late on an otherwise timely return attracts interest but no late fee. This tool computes both and keeps them separate because they are deposited under different heads.
How much is the late fee for GSTR-3B and GSTR-1?: For a regular return it is ₹50 per day of delay — ₹25 under CGST and ₹25 under SGST. For a nil return it is ₹20 per day — ₹10 under each Act. The fee accrues every day until the return is filed, but it cannot exceed the maximum cap for your turnover slab: ₹500 for a nil return, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for turnover up to ₹5 crore, and ₹10,000 above ₹5 crore. These caps are the rationalised figures in force since the June 2021 return period.
How is GST interest calculated?: Interest is charged on the net tax paid late — that is, after reducing eligible input tax credit — at 18% per annum. The formula is tax × 18% × number of days late ÷ 365. Where the delay arose from claiming excess input tax credit or under-reporting output tax, the rate is higher, at 24% per annum. This calculator applies the rate you select to the unpaid tax and day-count you enter. For the precise net liability after credit, the GST portal’s computation at filing is authoritative.
Can I pay the GST late fee using input tax credit?: No. The late fee must be paid in cash, deposited into the electronic cash ledger separately under CGST and SGST. It cannot be settled using the balance in your electronic credit ledger — input tax credit is only available against tax liability, not against late fee. In practice the return will not submit until the late fee has been paid in cash, which is why knowing the figure in advance helps you arrange the funds.
Does a nil return still attract a late fee?: Yes. The late fee is for the delay in filing the return, not for any tax owed, so a nil return filed after its due date still attracts ₹20 per day — ₹10 CGST and ₹10 SGST — up to a maximum of ₹500. Many businesses are caught out by this, assuming that no sales means nothing to file. The return is still mandatory, and the late fee accrues until it is filed, which is why even dormant registrations should file nil returns on time.
Are these figures exact enough to pay from?: Treat them as a close estimate. The per-day rates, caps, and interest rates here are the statutory figures, and the arithmetic is straightforward, so the result will match the portal in the ordinary case. However, the GST portal computes the final late fee and interest at the moment of filing, taking into account your exact ledger balances and any return-specific adjustments. For anything material, file on the portal and pay the figure it shows; use this tool to plan and to understand how that figure is built up.