GST late fee & interest calculator
Late fee under section 47 with the turnover caps, and interest under section 50 on the cash component only. Covers GSTR-3B, GSTR-1 and GSTR-9.
Rules as on 2 October 2026How the two charges differ
The late fee is a per-day charge for filing late, split equally between CGST and SGST and capped by turnover. Interest is compensation for paying tax late: 18% a year, day by day, on the cash you paid after the due date. You can owe one without the other. A return filed late with all tax set off against credit owes the fee but no interest.
Common questions
What is the late fee for GSTR-3B?
₹50 a day (₹25 CGST plus ₹25 SGST), or ₹20 a day for a nil return. The cap depends on the previous year's turnover: ₹2,000 up to ₹1.5 crore, ₹5,000 from ₹1.5 to ₹5 crore and ₹10,000 above ₹5 crore. A nil return is capped at ₹500.
Is interest charged on the whole tax?
No. Interest under section 50 runs only on the part paid through the electronic cash ledger. Tax set off against input tax credit carries no interest.
What is the late fee for GSTR-9?
Per day: ₹50 for turnover up to ₹5 crore, ₹100 from ₹5 to ₹20 crore and ₹200 above ₹20 crore. The cap is 0.04% of the turnover in the state for the first two slabs and 0.5% above ₹20 crore.
Can I pay the late fee from ITC?
No. Late fee is payable in cash only, and the portal will not accept the next return until it is paid.