GST Late Fee Calculator
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How it is calculated
GST late fee under Section 47 is charged per day of delay (commonly ₹50 per day — ₹20 for nil returns — split as CGST + SGST, subject to a cap). Interest under Section 50 runs at 18% per annum on the net tax paid in cash for the delay period. File as early as possible to limit both.
Frequently asked questions
How much is the GST late fee?
Commonly ₹50 per day of delay (₹20 for nil returns), split between CGST and SGST and subject to a cap that varies with turnover. Verify the current cap.
What interest applies on late GST payment?
18% per annum under Section 50 on the net tax discharged in cash, for the period of delay.
Is this exact?
No — it is an estimate. Confirm the current late-fee cap and interest with a GST practitioner.
Related reading
India Law Simplified is an AI-assisted tool, not a substitute for a licensed CA or advocate. Tax rules and limits change with each Finance Act — verify before relying on any figure.