GSTFY 2026-27
GST Late Fee + Interest Calculator
Compute late fee and 18% interest for delayed GST returns. Covers GSTR-1, 3B, 4, 7 and 9 with the latest rationalised caps.
Filing details
Return type
Filer category
Total payable
₹1,120
Late fee: ₹750 · Interest: ₹370
Per-day fee
₹50
Cap
₹10,000
CGST late fee
₹375
SGST late fee
₹375
Interest @18%
₹370
Total
₹1,120
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Monthly / quarterly GSTR-1, 3B, 9 with reconciliation. Pricing starts from a transparent flat fee — no hidden costs.
Late fee per CGST Act Sec 47 — equally split between CGST and SGST. Interest @ 18% p.a. on tax liability for delayed payment u/s 50. Annual return (GSTR-9) cap of ₹25K applies for taxpayers with turnover ≤ ₹5 Cr.
FAQs
Frequently asked questions
Is late fee waived if my tax liability is zero?+
No — late fee still applies but at the reduced 'nil' rate (₹20/day for GSTR-1/3B, capped at ₹500). Interest of 18% applies only when there's a tax liability paid late.
Can interest be paid on net cash liability or gross?+
From FY 2021-22, interest u/s 50(1) is on net cash tax liability (after ITC adjustment) — confirmed by retrospective amendment. Earlier disputes around gross vs net are settled.
Is late fee deductible as business expense?+
Late fee is deductible as a business expense u/s 37. Interest u/s 50 is also deductible. Penalties for offences are NOT deductible u/s 37(1) Explanation 1.
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