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Free tool
GST Late-Fee + Interest Calculator
Filed GSTR-1 or GSTR-3B late? Compute exactly what you owe — late fee under section 47 + interest at 18% p.a. under section 50, capped per Act.
Used for the 18% p.a. interest computation under section 50.
Days late
Late fee (CGST + SGST)
Interest @ 18% p.a.
On tax × days × 18% / 365
Total payable on top of tax
Filing returns on time? Ketpy Book Pro auto-files GSTR-1/3B and reminds you 5 days before the due date →
Quick rules
Late fee under GST — at a glance.
GSTR-3B / GSTR-1 — Section 47
- • Nil return: ₹20/day total (₹10 CGST + ₹10 SGST), max ₹500 per Act.
- • Up to ₹1.5 Cr turnover: ₹50/day total, capped at ₹2,000 per Act.
- • ₹1.5 Cr — ₹5 Cr: ₹50/day, capped at ₹5,000 per Act.
- • Over ₹5 Cr: ₹50/day, capped at ₹10,000 per Act.
Interest — Section 50
- • 18% per annum on the net tax liability paid in cash.
- • Computed only on the cash component, not on ITC utilised.
- • 24% p.a. for excess ITC claimed or wrongly utilised.
- • Calculated from the day after the due date until the date of payment.
GSTR-9 (Annual)
- • ₹200/day total (₹100 CGST + ₹100 SGST).
- • Capped at 0.50% of turnover per Act for taxpayers up to ₹20 Cr.
- • Higher slab applicable for turnover above ₹20 Cr.
GSTR-4 (Composition annual)
- • ₹50/day (₹25 CGST + ₹25 SGST).
- • ₹20/day for Nil return.
- • Maximum ₹2,000 (₹500 for Nil) per Act.
Caps are notified by CBIC and may revise. We update slabs within 24 hrs of any GST Council notification. Nothing here is tax advice — confirm with your CA.
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