Free Tool · Section 47 + 50
GST Late Fee & Interest Calculator
Compute Section 47 late fee plus 18% p.a. interest under Section 50 for delayed GSTR-1, GSTR-3B and GSTR-9 filings.
Used for Section 50 interest at 18% p.a.
Total Payable
₹51,866
25 days late
- Late fee CGST
- ₹625
- Late fee SGST
- ₹625
- Section 47 total late fee
- ₹1,250
- Section 50 interest (18% p.a.)
- ₹616
- Tax liability
- ₹50,000
- Total payable
- ₹51,866
Estimate only. State-specific notifications may waive or reduce late fees in special circumstances. For filing assistance contact Pujara & Co.
How GST late fees work
- GSTR-1 / GSTR-3B: ₹25 CGST + ₹25 SGST = ₹50 per day combined for normal returns; ₹10 + ₹10 = ₹20 per day for NIL returns. Capped at ₹5,000 per return.
- GSTR-9 (annual return): ₹100 CGST + ₹100 SGST = ₹200 per day, with a higher per-return cap.
- Section 50 interest: 18% per annum on the tax due, computed for the actual delay period. NIL returns attract zero interest.
Why the cap matters
Once the cap is hit, additional days do not increase the late fee. But interest under Section 50 keeps accruing — so late filing remains expensive even after the cap.
When the fee does not apply
- Government amnesty schemes or month-specific waivers notified by CBIC.
- Returns filed within the original due date.
- State-specific waivers in special circumstances (natural calamities, system outages).
Outsource your GST returns
Monthly GSTR-1 and 3B, annual GSTR-9, AIS/26AS reconciliation, ITC matching — handled with a 5-working-day buffer before every due date. From ₹999/month.
See GST services