GST Interest & Late Fee Calculator (GSTR-3B, GSTR-1, GSTR-9)

GST पर ब्याज और लेट फीस: GSTR-3B, GSTR-1, GSTR-9

Interest under section 50 at 18% on tax paid late and on ITC wrongly claimed and used, plus the late fee for GSTR-3B, GSTR-1, GSTR-4 and GSTR-9 by turnover slab.

Return Due dateFiled / paid on

Tax paid in cash late (Rs) Excess ITC claimed and used (Rs) Aggregate turnover last year (Rs lakh)

Nil return

The rules used

Item	Rule
Interest on late tax	18% a year on the tax paid in cash after the due date (section 50(1)), for the days of delay
Interest on excess ITC	18% a year on ITC wrongly claimed and utilised (section 50(3); rate cut from 24% by Notification 14/2022-CT, back to 1 July 2017)
GSTR-3B and GSTR-1 late fee	Rs 50 a day (Rs 20 for nil), max Rs 500 for nil, Rs 2,000 up to Rs 1.5 crore turnover, Rs 5,000 up to Rs 5 crore, Rs 10,000 above
GSTR-4 late fee	Rs 50 a day, max Rs 500 for nil and Rs 2,000 otherwise
GSTR-9 late fee	Rs 50 a day up to Rs 5 crore and Rs 100 up to Rs 20 crore (max 0.04% of turnover); Rs 200 a day above Rs 20 crore (max 0.5%)

Late fee amounts are CGST + SGST together; none under IGST. From the January 2026 tax period the portal computes GSTR-3B interest itself; use this to check it. General information, not legal advice: verify with the notifications in force.

Avoid the late fee: GST due-date calendar · GSTR-3B from BUSY

Questions

How is GST interest calculated?

Tax paid late in cash x 18% x days of delay / 365. For ITC wrongly claimed and actually used, interest is also 18% (section 50(3)); ITC claimed but not used attracts no interest.

What is the maximum late fee for GSTR-3B?

Rs 500 for a nil return; otherwise Rs 2,000 (turnover up to Rs 1.5 crore), Rs 5,000 (up to Rs 5 crore) or Rs 10,000 (above Rs 5 crore), CGST and SGST together.

What is the late fee for GSTR-9?

Rs 50 a day up to Rs 5 crore turnover and Rs 100 a day up to Rs 20 crore, capped at 0.04% of turnover; Rs 200 a day above Rs 20 crore, capped at 0.5%.