GST Late Fee & Interest Calculator (India)
This GST late fee calculator estimates what you owe for filing a GST return after its due date — the per-day late fee (capped by law) plus 18% annual interest on any outstanding tax. Enter your tax due, how many days late you are, and whether it's a regular or nil return to see the total amount payable.
The net GST liability being paid late. Enter ₹0 to calculate a pure nil-return late fee.
Number of days after the due date that you're filing/paying.
Nil returns (no tax due) get a much lower late fee cap than regular returns with tax due.
How to use this gst late fee calculator
- 1Tax amount due: the net GST liability being paid late. Enter ₹0 if this is a nil return with no tax due — the calculator will still work out the late fee.
- 2Days late: how many days after the due date you're filing or paying.
- 3Return type: choose 'Regular return' if there's tax due, or 'Nil return' if there was no tax liability for the period — nil returns get a much lower late fee cap.
Understanding your results
Total late fee + interest is the full amount payable on top of the tax itself. Late fee is charged per day late for filing itself, capped by law, and applies whether or not tax was actually due. Interest on tax due only applies to regular returns with an actual outstanding tax amount — nil returns show ₹0 interest since there was no tax to be late on.
The formula
Late fee = MIN(Days late × ₹50 or ₹20/day, ₹10,000 or ₹1,000 cap) | Interest = Tax due × 18% × Days late / 365For a regular return with tax due, the late fee accrues at ₹50/day (₹25 CGST + ₹25 SGST), capped at ₹10,000 total across CGST and SGST. For a nil return, the much lower ₹20/day (₹10 CGST + ₹10 SGST) rate applies, capped at ₹1,000 total. Separately, interest accrues on the outstanding tax amount at 18% per annum, simple and daily-prorated — it only applies when there's an actual tax due, which is why nil returns show ₹0 interest. The total payable is simply the late fee plus the interest.
A worked example
Regular return, ₹50,000 tax due, 15 days late: late fee = MIN(15 × ₹50, ₹10,000) = ₹750. Interest = ₹50,000 × 18% × 15 / 365 = ₹369.86, rounding to about ₹370. Total payable ≈ ₹750 + ₹370 = ₹1,120. Nil return, 30 days late: late fee = MIN(30 × ₹20, ₹1,000) = ₹600. Interest is ₹0 since no tax was due. Total payable = ₹600.
Things to know
GST late fee and interest rules are set by the CBIC and GST Council and have changed multiple times since GST's introduction — always verify the current rates, caps and any return-specific relief before relying on this calculator for compliance or actual payment. This calculator also doesn't model the higher 24% annual interest rate that applies specifically to excess Input Tax Credit claims — see the FAQ below.
Frequently asked questions
Do I owe a late fee even if I have no tax to pay?+
Yes — the late fee applies simply for filing the return itself after the due date, regardless of whether tax was due. A nil return filed late still attracts the lower ₹20/day fee, capped at ₹1,000.
Why is the late fee split between CGST and SGST?+
GST late fees are levied separately under the CGST Act and the corresponding SGST Act, each at half the total per-day rate and half the total cap — so the ₹50/day, ₹10,000 cap for regular returns is actually ₹25/day CGST + ₹25/day SGST, each capped at ₹5,000.
Is 18% the only interest rate that can apply?+
No — 18% per annum is the standard rate for ordinary late payment of tax, which is what this calculator models. A higher 24% per annum rate applies separately in cases of excess Input Tax Credit claimed or reversed, which is a distinct scenario this calculator does not model — consult a tax professional if that applies to you.
Can the late fee be waived or reduced?+
The GST Council has periodically issued amnesty schemes and late fee waivers or caps for specific return periods — always check current CBIC notifications before assuming the standard rates in this calculator apply to your filing.
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