GST Late Fee and Interest: How It Is Calculated With Examples

Missing a GST due date triggers two separate charges: a late fee for delayed filing and interest on tax paid late.

Late fee

The default late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20 per day for nil returns, subject to statutory caps that depend on turnover.

Interest

Interest is generally 18% per annum on the net tax liability paid after the due date, computed per day.

Worked example

Tax of ₹50,000 paid 10 days late on a non-nil GSTR-3B: late fee = 10 × ₹50 = ₹500; interest = ₹50,000 × 18% × 10/365 ≈ ₹247. Total ≈ ₹747.

Ways to limit the damage

• File on time even if payment must follow
• File nil returns promptly
• Check notifications for amnesty schemes

Calculate your own case with the late fee and interest calculator, or add due dates to your tax calendar.

General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.