Calculate GST late filing fees and interest online. Computes Section 47 late fee (₹25-₹100/day CGST+SGST) and Section 50 interest (18%) for GSTR-1, GSTR-3B, GSTR-4, GSTR-9 and other returns.
Section 47 late fee + Section 50 interest
Due on 20th of next month. Interest @18%/year on net tax liability unpaid beyond due date.
Interest = Tax × 18% × Days/365
Select return type and dates to calculate
We compute CGST + SGST late fees (Section 47) and interest (Section 50)
| Return | Late Fee/Day (Non-Nil) | Late Fee/Day (Nil) | Max Fee | Interest |
|---|---|---|---|---|
| GSTR-1 | ₹50/day (₹25 CGST + ₹25 SGST) | ₹20/day (₹10+₹10) | ₹5,000 | Nil |
| GSTR-3B | ₹50/day (₹25 CGST + ₹25 SGST) | ₹20/day (₹10+₹10) | ₹10,000 | 18% p.a. on tax due |
| GSTR-4 | ₹50/day | ₹20/day | ₹2,000 | 18% p.a. |
| GSTR-7 | ₹50/day | ₹50/day | ₹10,000 | Nil |
| GSTR-9 | 0.25% of state turnover/day | 0.25% of turnover/day | No cap | Nil |
| GSTR-10 | ₹50/day | ₹20/day | ₹5,000 | Nil |
Note: All late fees are split equally: 50% CGST + 50% SGST. For IGST transactions, late fee is under IGST only. Interest is charged on net tax liability (after ITC adjustment) under Section 50.
GST late fees, interest, and penalties explained
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