GST late fee & interest calculator
Work out exactly what a delayed GSTR-1, GSTR-3B, CMP-08 or GSTR-9 will cost you.
Interest at 18% p.a. is charged on this amount
Late fee & interest
Late fee and interest cannot be paid using input tax credit — they must be settled in cash.
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How GST late fee is computed
Late fee is charged per day of delay from the day after the due date until the date you actually file. For GSTR-1 and GSTR-3B it is ₹50 per day (₹25 CGST + ₹25 SGST), reduced to ₹20 per day for a nil return. The maximum is ₹2,000 if turnover is up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above that.
GSTR-9 carries ₹200 per day, and CMP-08 ₹200 per day capped at ₹5,000. Late fee is a statutory levy — it cannot be paid using input tax credit and must be settled in cash.
Interest is separate from late fee
On top of the late fee, section 50 charges interest at 18% per annum on the tax you paid late. It is computed on the net cash liability for the period, day-wise, from the due date to the payment date. Where excess input credit was wrongly availed and utilised, the rate rises to 24%.
If you are several periods behind, the arithmetic gets messy fast because each period has its own due date, cap and cash liability. This is the point at which most businesses hand the backlog to a chartered accountant — the fee is usually less than the interest saved by filing in the right sequence.
Frequently asked questions
Can GST late fee be waived?
Only through a government amnesty notification. There is no officer-level discretion to waive it, so the practical route is to file quickly and cap the damage.
Can I pay late fee using input tax credit?
No. Late fee, interest and penalty must be paid in cash through the electronic cash ledger. Only tax can be discharged using ITC.
Is interest charged on the gross or net tax liability?
On the net cash liability for delayed GSTR-3B filings, following the amendment to section 50. Interest on wrongly availed and utilised credit is charged at 24%.