Free tool
GST late fee and interest calculator
Pick the return, enter the due date and the date you filed or will file. The tool counts the days, applies the per-day fee and its cap, and adds interest on tax paid late.
Interest runs on the tax paid in cash, after input tax credit.
Result
- Days late
- 25
- Late fee a day, CGST and SGST together
- ₹50
- Most it can reach
- ₹2,000
- Late fee
- ₹1,250
- Interest at 18% a year on tax paid late
- ₹616
- Late fee and interest
- ₹1,866
Late fee is paid in cash and cannot be set off against input tax credit. Interest and late fee are rounded to the rupee. General information, not tax advice: confirm on the GST portal before you pay.
Next step in MatruOS
MatruOS lists your GSTR-1, GSTR-3B and annual return dates for your filing frequency and reminds you before each one, so late fees stop.
Put every GST due date on a calendar in MatruOSKeep this result
Method
How this is worked out
Every figure the tool uses is listed here. Assumptions are fields in the tool, so you can change them to match your business.
- Days late = filing date − due date.
- GSTR-3B and GSTR-1: ₹50 a day (₹20 for a nil return), capped at ₹2,000, ₹5,000 or ₹10,000 by last year's turnover, and ₹500 for a nil return.
- GSTR-4: ₹50 a day, capped at ₹2,000, or ₹20 a day capped at ₹500 when no tax is payable.
- GSTR-9: ₹50 a day up to ₹5 crore turnover and ₹100 a day from ₹5 to ₹20 crore, capped at 0.04% of turnover in the state; ₹200 a day above ₹20 crore, capped at 0.5%.
- Interest = tax paid in cash × 18% × days late ÷ 365. All amounts are CGST and SGST together, rounded to the rupee.
Questions
Questions people ask
Is interest charged as well?
Yes. Interest on tax paid late is separate from the late fee. It runs at 18% a year on the net tax paid in cash, from the day after the due date until you pay.
Can late fee be paid from input tax credit?
No. Late fee and interest are paid in cash from the electronic cash ledger.
Do I have to file GSTR-9?
Annual returns have been optional for smaller businesses by notification in recent years, with the limit set year by year. Check the notification for your financial year on the GST portal.
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