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Use CalculatorGST Return Late Fee & Interest Calculator
Updated for FY 2026-27This GST calculator helps businesses compute GSTR-3B late filing fees and interest charges accurately so that you know the total cost of a delayed GST return before you actually pay it on the portal. It considers turnover-based caps, the type of return you are filing (normal or NIL), and the applicable interest rate as per Indian GST rules for delayed payment or wrongful ITC usage.
Instead of manually multiplying daily late fee and interest in a spreadsheet, you simply enter your outstanding GST tax, due date, actual filing date, return type and turnover slab. The calculator then derives the exact delay in days, applies the correct CGST and SGST split, checks the relevant cap based on your turnover, and shows a clear breakdown of late fee, interest and total GST payable in one view.
The logic is aligned to how Indian businesses typically file GSTR-3B and similar monthly returns, making it useful for accountants, small business owners and freelancers who want an instant, India-specific view of their GST exposure. You can run multiple scenarios quickly—for example, changing the filing date or testing a different interest rate—to see how timely compliance affects your cash flows.
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Usually 20th of next month for GSTR-3B.
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How GST Late Fee is Calculated
Under the Indian GST law, a fixed late fee is charged for every day of delay in filing a return from the statutory due date until the actual filing date. For most regular GSTR-3B and similar returns, this late fee is ₹50 per day (₹25 CGST + ₹25 SGST). When the return is a NIL return, the daily fee is lower at ₹20 per day (₹10 CGST + ₹10 SGST). The total late fee is simply the applicable per day rate multiplied by the number of days of delay, subject to caps that depend on your annual aggregate turnover.
In addition to late fee, interest is also charged on any outstanding tax liability from the due date until the date the tax is actually paid. This interest is percentage-based and depends on the type of default. The calculator combines both of these elements—per-day late fee and interest on tax—to give you a complete picture of what a delayed GST filing could cost your business.
Interest on Late GST Payment
Interest is typically charged at 18% per annum for delayed payment of GST tax and at 24% per annum for excess or wrongful availing of input tax credit (ITC). The rate you choose in the calculator should reflect the nature of your delay: simple late payment of tax vs. correction of a wrong ITC claim. The interest amount grows with both the size of the unpaid tax and the number of days for which the amount remains unpaid.
- 18% per annum for late payment of GST tax
- 24% per annum for excess or wrongful ITC claims
GST Late Fee & Interest Formulas
Late Fee = Days Delayed × Per Day Late Fee Rate
Here, the per day rate is ₹50 (₹25 CGST + ₹25 SGST) for regular returns and ₹20 (₹10 CGST + ₹10 SGST) for NIL returns, before considering any turnover-based caps.
Interest = (Outstanding Tax Amount × Annual Interest Rate × Delay in Days) / 365
The annual interest rate is selected based on whether it is a simple late payment (18%) or a wrongful ITC situation (24%). The calculator uses your inputs to plug into these formulas and present the results in an easy-to-read summary.
Example Calculation
Imagine your GST tax liability for a month is ₹10,000 and the due date to file GSTR-3B is the 20th of the following month. If you actually file the return and pay the tax 10 days late, and it is a normal (non-NIL) return, the late fee will be 10 days × ₹50 = ₹500 in total, split as ₹250 CGST and ₹250 SGST. If you also choose an interest rate of 18% per annum for delayed payment, the interest component will be: (₹10,000 × 18% × 10 / 365), which the calculator computes and adds to the late fee to show your overall GST liability for that period.
Frequently Asked Questions
For most regular GSTR-3B returns, the late fee is ₹50 per day (₹25 CGST + ₹25 SGST). For NIL returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST), subject to the maximum caps notified for the relevant period.
You enter your outstanding GST tax liability, return due date, actual filing date, return type (normal or NIL) and annual turnover slab. The calculator works out the delay in days, applies the correct per-day late fee rate with turnover-based caps, splits the fee between CGST and SGST, and then calculates interest on the unpaid tax for the delay period at the selected rate.
As per current GST provisions, interest is generally charged at 18% per annum for delayed payment of GST tax and at 24% per annum for excess or wrongful availment of input tax credit (ITC). You can choose the appropriate rate in the calculator depending on your type of default.
Yes. Late fee is linked to delay in filing the return, not only to tax payable. Even NIL returns can attract late fee, although at the lower daily rate. However, interest is charged only when there is an outstanding tax liability.
Yes. GST is a nationwide tax with harmonised rules, so the basic late fee structure and interest provisions are uniform across India. The amounts are split between CGST and SGST for intrastate supplies, but the combined impact is consistent.
This tool is primarily optimised for GSTR-3B and similar monthly returns for regular taxpayers. While the per-day late fee and interest logic can provide a useful estimate for other forms, you should always verify the exact caps and notifications applicable to your specific return type on the GST portal.
No. The calculator is meant for estimation, planning and understanding how late fee and interest build up over time. It does not replace the official GST portal, department utilities or professional tax advice. Always confirm final figures within the GST system before filing.
Important disclaimer
This GST late fee and interest calculator is intended as a general planning and educational tool for registered taxpayers in India. While the formulas and rates used are designed to reflect prevailing GST provisions, they may not capture every special notification, waiver, amnesty scheme or case- specific interpretation that applies to your business.
The results shown here should not be treated as legal or tax advice, nor as a substitute for the official GST portal calculations or guidance from a qualified GST professional. Before filing any return or making payment on the GST portal, always verify your data and computed liabilities within the official system and consult your tax advisor for edge cases or high-value decisions.
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