Penalty for late GSTR filing. The GST Late Fee & Interest Calculator takes tax due on the return, days late, late fee per day (₹50 normal, ₹20 for a nil return), maximum late fee (₹500 to ₹10,000 by turnover), interest rate on unpaid tax and returns total late fee + interest plus late fee, interest on tax due. Results update as you type, and the formula is shown under the result so you can repeat it in your own spreadsheet.
Indian tax rules change with each Finance Act and GST Council meeting. The rates here follow the current published rules, but confirm the figures on the official portals or with a chartered accountant before filing or invoicing. Use the worked example below to check the maths against your own figures.
How the GST Late Fee & Interest Calculator works
GSTR-3B filed late attracts a fee of ₹50 a day (₹25 CGST + ₹25 SGST; ₹20 for nil returns) up to a cap that depends on turnover, plus 18% annual interest on the tax paid late.
Worked example
With the example values (tax due on the return of ₹50,000, days late of 30, late fee per day (₹50 normal, ₹20 for a nil return) of ₹50, maximum late fee (₹500 to ₹10,000 by turnover) of ₹5,000, interest rate on unpaid tax of 18%), the total late fee + interest is ₹2,239.73; late fee ₹1,500.00, interest on tax due ₹739.73. Change any figure above and the result updates immediately; use Copy results to paste the summary into a note or email.
Assumptions and limits: Caps and rates follow current notifications; check the GST portal for your turnover band.
Related Calculators
Frequently Asked Questions
How is total late fee + interest calculated?
late fee = min(fee per day × days, cap); interest = tax due × 18% × days ÷ 365.
Which figures do I need?
Tax due on the return, days late, late fee per day (₹50 normal, ₹20 for a nil return), maximum late fee (₹500 to ₹10,000 by turnover), interest rate on unpaid tax. Take them from the same period and the same set of accounts or reports so the ratio is consistent, and check the example values as a guide to the units expected.
Are the rates current?
The calculator uses the rates and rules published for the current financial year and shows them under the result. Rates change with each Budget and GST Council decision, so verify on the official portal before filing.
What assumptions does this calculator make?
Caps and rates follow current notifications; check the GST portal for your turnover band.
