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GST Late Filing Fee and Interest Calculator
This calculator estimates the late fee and interest payable when a GST return is filed after its due date, splitting the late fee across CGST and SGST/UTGST and adding interest on the tax liability discharged in cash. Late fee for failure to furnish returns is levied under Section 47 of the Central Goods and Services Tax Act, 2017, with an identical levy under the corresponding State or Union Territory GST Act; interest on delayed payment of tax arises under Section 50 of that Act. Critically, the daily rate, the nil-return rate and the maximum cap have been reduced and re-slabbed many times by notifications issued under Section 128 of the CGST Act, 2017, and the interest rate is itself notified. For that reason this tool hard-codes nothing: every rate, cap and interest figure below is an editable input carrying an illustrative default that you must replace with the figure applicable to your return type, turnover slab and tax period. The calculation runs entirely in your browser and nothing you enter is transmitted or stored.
Select nil only where the return reports no outward supplies and no tax payable for the period. Notifications have prescribed a lower daily late fee for nil returns; the calculator applies whichever daily rate you have entered for the type selected.
Number of days from the day after the due date up to and including the date of actual filing. Late fee under Section 47 runs from the day following the due date until the failure is made good.
Enter the net tax paid through the electronic cash ledger for the period, not gross output tax. Interest under Section 50 of the CGST Act, 2017 is computed on the net cash portion in the circumstances specified in that section; where the delay involves other situations, such as an undue or excess claim of input tax credit, a different basis and a higher notified rate can apply. Enter 0 for a nil return.
Result
- Late fee (capped)
- ₹750
- of which CGST
- ₹375
- of which SGST
- ₹375
- Interest on tax liability
- ₹740
- Total payable
- ₹1,490
Important
VERIFY THE RATES BEFORE YOU RELY ON THIS. The daily late fee, the nil-return rate, the maximum cap and the annual interest rate shown below are illustrative defaults for demonstration only. GST late fee and interest provisions have been amended repeatedly by CBIC notifications, including turnover-linked caps, return-type-specific rates and one-off amnesty schemes. Confirm the figures applicable to your return type, your aggregate turnover slab and your specific tax period against the current CBIC notification on cbic-gst.gov.in, and overwrite the defaults before using any output. Amounts computed here are indicative and are not a demand, an assessment or a substitute for the liability shown on the GST portal. This calculator is an illustrative estimation tool and is not tax advice, a demand, an assessment or a statement of your actual liability. GST late fee and interest are governed by the Central Goods and Services Tax Act, 2017, the corresponding State and Union Territory GST Acts and the Integrated Goods and Services Tax Act, 2017, read with rules and with notifications issued from time to time, including notifications under Section 128 of the CGST Act, 2017 that have repeatedly reduced rates, introduced turnover-linked caps and granted conditional waivers for specified periods. The defaults on this page are demonstration values and may not be the rates applicable to your return type, turnover slab or tax period. Always verify the operative rate, cap and interest rate against the current CBIC notification, and treat the amount computed on the GST portal at the time of filing as authoritative. Global Synapse Technologies accepts no liability for reliance on figures produced here. For any material amount, confirm the position with your chartered accountant, company secretary or tax counsel; LexVio's compliance module tracks filing deadlines and regulatory changes across SEBI, RBI, MCA/ROC and GST, but the professional judgment on your tax position remains yours.
Assumptions behind this calculation
- Late fee is assumed to accrue for each day of delay at the rate you enter, from the day after the due date until the date of filing, in line with the structure of Section 47 of the CGST Act, 2017.
- The daily rate you enter is treated as the combined CGST plus SGST/UTGST amount and is split equally between the two, which reflects the usual structure of an identical levy under each Act. For a return governed by the IGST Act, no such split arises and the split display should be ignored.
- The cap you enter is treated as a combined CGST plus SGST/UTGST ceiling and is applied to the combined figure before the split.
- Interest is computed on a simple daily basis as tax liability multiplied by the annual rate multiplied by days delayed divided by days in year. No compounding is applied.
- Interest is computed on the amount you enter as tax discharged in cash. The calculator does not itself determine whether the net cash basis or a different basis applies to your facts; that depends on Section 50 of the CGST Act, 2017 and the circumstances of the delay.
- The calculator does not apply any amnesty scheme, conditional waiver, sector-specific relief or turnover-linked slab automatically. If such relief applies to your period, enter the reduced rate and reduced cap yourself.
- The calculator addresses late fee and interest only. It does not compute penalty under any other provision, does not consider prosecution or assessment consequences, and does not account for blocking of subsequent returns or of e-way bill generation that can follow prolonged non-filing.
- All default rates shown are illustrative demonstration values, not verified current rates for any tax period.
How to use it
- 1
Verify the current rates first
Open the assumptions panel and check the per-day fee, the cap and the interest rate against the CBIC notification in force for your return type and turnover band. The defaults are illustrative only.
- 2
Select the return type
Choose normal or nil. Nil returns attract a lower per-day fee, and the applicable cap can differ by turnover band.
- 3
Enter days delayed and tax liability
Days delayed drives the late fee; the tax liability discharged in cash drives the interest computation.
- 4
Confirm before you pay
Reconcile the figure against the portal computation before discharging any liability. The portal computes the statutory amount; this tool only models it.
Common questions
Why does this calculator make the GST late fee rate an editable input instead of fixing it?
Because the operative rate is not a constant. Section 47(1) of the CGST Act, 2017 prescribes a late fee of one hundred rupees for each day of delay, subject to a statutory maximum, with an identical levy under the corresponding State or Union Territory GST Act. However, Section 128 of that Act empowers the Government to waive late fee wholly or partly, and CBIC has exercised that power repeatedly through notifications that reduced the daily rate, prescribed lower amounts for nil returns, introduced caps linked to aggregate turnover, and granted one-off conditional waivers for specified tax periods. Any figure hard-coded into a calculator would therefore be wrong for some users and some periods. Exposing the rate, the nil-return rate and the cap as editable fields with clearly labelled illustrative defaults is the only honest design; you enter the figure from the notification applicable to your return and period.
How does late fee under GST differ from interest, and can both apply at once?
They are separate levies with different triggers and both can apply to the same return. Late fee arises under Section 47 of the CGST Act, 2017 for the failure to furnish a return by the due date, and it accrues per day of delay regardless of whether any tax was payable — which is why a nil return filed late can still attract a late fee. Interest arises under Section 50 of the CGST Act, 2017 for delayed payment of tax and is calculated on the tax amount for the period of delay at the notified rate, with Section 50(3) providing for a higher notified rate in the specified situations such as an undue or excess claim of input tax credit. A taxpayer who files a normal return late and pays the tax late will typically face both. This calculator shows them separately so you can see which component is driving the total, and the rate for each is yours to set from the applicable notification.
Why is the late fee split into CGST and SGST components?
Because it is levied twice under two parallel statutes. A late fee under Section 47 of the Central Goods and Services Tax Act, 2017 is matched by an identical levy under the corresponding State GST Act or the Union Territory GST Act, so the amount a taxpayer actually bears for an intra-State-facing return is the sum of the two, discharged as separate CGST and SGST or UTGST heads in the electronic cash ledger. This calculator asks you to enter the combined daily rate and combined cap, then displays the equal split so the figures line up with the heads you will actually pay under. Where a levy arises under the Integrated Goods and Services Tax Act, 2017 instead, no CGST and SGST split arises and the split display should be disregarded. Whichever heads apply, confirm the amount shown on the GST portal at the time of filing, since that is the figure the system will require you to discharge.
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