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GST Interest & Late Fee Calculator
Calculate interest and late fees for delayed GST payment and return filing
Important: Penalties for Delay
Interest: 18% per annum on delayed tax payment (calculated daily)
Late Fee: ₹50-200 per day for delayed return filing (varies by return type)
Enter Payment Details
Total GST liability (CGST + SGST + IGST)
Usually 20th of next month
Date when tax was actually paid
Late Fee Structure:
- GSTR-3B: ₹50/day (₹100 if not NIL), Max ₹5,000
- GSTR-1: ₹200/day, Max ₹10,000
- Annual Return: ₹200/day, No max limit
- Interest: 18% p.a. on all delays
Penalty Calculation
Enter payment details to calculate penalties
GST Return Due Dates Reference
GSTR-1
Outward supplies
Monthly: 11th of next month
Quarterly: 13th of month after quarter
Late Fee: ₹200/day (Max ₹10,000)
GSTR-3B
Summary return & payment
Monthly: 20th of next month
Quarterly: 22nd/24th of month after quarter
Late Fee: ₹50/day (Max ₹5,000)
GSTR-9
Annual Return
Due: 31st December
For: Previous financial year
Late Fee: ₹200/day (No max)
Interest Calculation
• Charged at 18% per annum
• Calculated on daily basis
• Applies from due date to payment date
• Separate for CGST, SGST, IGST
• No exemption or waiver available
Disclaimer
This calculator provides approximate interest and late fee calculations. Actual penalties may vary based on specific circumstances, NIL returns, and recent amendments. Consult a CA for accurate compliance.