Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Estimate return-filing late fee and delayed-tax interest while keeping notification-based caps visible and user-confirmed.
Estimate return late fee and delayed-tax interest
Indicative exposure
Portal-calculated liability and return-period notifications prevail.
Estimated late fee
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Estimated interest
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Component
Amount
CGST portion of late fee
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SGST/UTGST portion
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Total estimated exposure
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How This Is Calculated
This combines both consequences of late GST return filing: the per-day late fee (₹20/day for nil returns, ₹50/day for non-nil, both capped), and separately, interest at 18% per annum on any tax paid late — giving the full cost of delayed compliance, not just one component.
Frequently Asked Questions
Are GST late fee and interest the same thing?
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No — late fee is a fixed daily charge for filing the return itself late, regardless of whether tax was owed. Interest is a separate charge, at 18% per annum, on any tax that was actually paid late. A delayed nil return has late fee but no interest (no tax was due); a delayed non-nil return typically has both.
Is the daily late fee rate the same for every GST return type?
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No — the rate and cap can differ by return type (GSTR-3B, GSTR-1, GSTR-9, etc.) and by whether the return is nil or non-nil — always check the specific rate applicable to the return you're filing late.
Source and review trail
Use the current official instrument, portal or regulator publication before acting.
Scope: Computes total GST late fee and interest payable for delayed filing/payment, combining the late-filing fee (Section 47) and interest on delayed tax payment (Section 50).
Calculation logic
Late fee under Section 47: ₹25 per day CGST + ₹25 per day SGST (total ₹50/day) for a normal return with tax liability, or ₹10 per day CGST + ₹10 per day SGST (total ₹20/day) for a nil return, capped at the maximum prescribed for the specific return type and turnover slab per current notifications.
Interest under Section 50: 18% per annum on the tax amount paid late, computed from the day after the due date until the date of actual payment; for cases involving ITC wrongly availed and utilised, a higher 24% per annum rate applies on that portion, per the current provisions.
Sum the late fee and interest components to arrive at the total amount payable in addition to the tax itself.
Inputs and assumptions
Late fee caps and rates applied follow the currently notified figures for the specific return type (GSTR-3B, GSTR-1, etc.) and turnover slab — these have been revised by notification over time.
Interest under Section 50(1) (for delayed payment via cash ledger) is computed on the net tax liability after ITC set-off, per the current interpretation clarified by CBIC circular, which the calculator applies.
Exclusions and edge cases
Does not compute the separate late fee applicable to GSTR-9/9C annual return filings, which has its own distinct fee structure — see the GSTR-9/9C Applicability checker area for that.
This is an estimation tool; the GST portal's own system-computed late fee/interest at the time of filing is the authoritative figure.