GST Interest & Late Fee Calculator
Calculate interest u/s 50 and late fee u/s 47 as per GST Act provisions
GST Details
Interest & Late Fee Calculation
Late Filing Detected
Enter dates to calculate delay
Interest u/s 50 @ 18% p.a.
CGST Interest
₹0
SGST/UTGST Interest
₹0
IGST Interest
₹0
Total Interest
₹0
Late Fee u/s 47
Days of Delay
0 days
CGST Late Fee
₹0
SGST/UTGST Late Fee
₹0
Total Late Fee
₹0
GST Tax Payable
₹0
Total Interest
₹0
Total Late Fee
₹0
Total Amount Payable
₹0
GST Interest & Late Fee Rules
Interest u/s 50
- Rate: 18% per annum on tax due
- Calculated for the period of delay
- Interest on CGST, SGST, IGST calculated separately
Late Fee u/s 47 - GSTR-3B
- Per Act: ₹50/day CGST + ₹50/day SGST
- Maximum: ₹5,000 per head (₹10,000 total)
- Nil Return: ₹20/day CGST + ₹20/day SGST (max ₹500 each)
Standard Due Dates
| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 | Monthly | 11th of next month |
| GSTR-3B | Monthly | 20th of next month |
| GSTR-4 | Quarterly | 18th of month after quarter |
| GSTR-9 | Annual | 31st December |