GST Late Fee and Interest Calculator
Late fee for GSTR-3B and GSTR-1 with turnover caps, plus 18% interest on late tax paid in cash.
Return
15 days late
₹1,120
Late fee (₹50/day)₹750
CGST share / SGST share₹375 each
Interest @ 18% a year₹370
The rules this uses
- Late fee: ₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return.
- Caps: ₹500 for nil returns; ₹2,000 for turnover up to ₹1.5 crore; ₹5,000 for turnover ₹1.5 – 5 crore; ₹10,000 for turnover above ₹5 crore.
- Interest: 18% a year under Section 50(1), counted per day on tax paid in cash, from the day after the due date.
- Wrongly availed and used ITC also attracts interest at 18% under Section 50(3), from the date it was used.
- From 2025 the portal blocks returns filed more than three years after their due date.
RBI policy rates
- Repo rate
- 5.50%
- SDF
- 5.25%
- MSF
- 5.75%
- Bank rate
- 5.75%
- CRR
- 3.00%
- SLR
- 18.00%
Last change 7 October 2026 (25 bp hike from 5.25%, stance: calibrated tightening). Next meeting 2–4 December 2026.
Source: rbi.org.inFrequently asked questions
Is the late fee the same for every return?
No. This calculator covers GSTR-3B and GSTR-1. GSTR-9 annual returns have their own per-day fee and percentage cap.
Can I pay GST with a credit card?
The GST portal accepts payment through net banking and other modes; some payment platforms let you pay GST using a business credit card for a convenience fee, which gives you up to 45 days of credit.