GST late fee and interest calculator

How this is calculated

• Late fee: ₹50 a day for a return with tax payable (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return (₹10 + ₹10) with a cap of ₹500. For a return with tax the cap is ₹2,000, ₹5,000 or ₹10,000 depending on whether previous-year turnover is up to ₹1.5 crore, up to ₹5 crore, or above that.
• Interest: 18% a year on tax paid after the due date and 24% a year on input tax credit that was wrongly claimed and used, counted for each day from the day after the due date.
• Interest on GSTR-3B is charged on the net tax you pay in cash. If part of the liability was set off with credit, enter only the cash portion.
• GSTR-9 late fee: For FY 2022-23 onwards, ₹50 a day up to ₹5 crore of turnover, ₹100 a day from ₹5 crore to ₹20 crore, and ₹200 a day above ₹20 crore, split equally between CGST and SGST. The cap is 0.04% of turnover in the state or UT for the first two slabs and 0.5% above ₹20 crore. Read the GSTR-9 late fee guide

What it does not cover

• GSTR-4 and CMP-08 have different late fee rules, so they are not included. GSTR-9 is covered for FY 2022-23 onwards only.
• The government has waived or reduced late fees for some periods by notification. This calculator uses the standard rates, so your actual amount may be lower.
• This is a general estimate, not tax advice. Confirm the figure with your CA or on the GST portal before paying.

Other return due dates: GSTR-1 · GSTR-3B · GSTR-9 · CMP-08 / GSTR-4

Got a GST notice? Read our step-by-step guides: ASMT-10 scrutiny notice · DRC-01 show cause notice · ITC mismatch (GSTR-2B vs 3B)