GST Late Fee & Interest Calculator

Step 1

What do you want to calculate?

GSTR-9C carries no separate late fee under Sec. 47 (it is filed with GSTR-9). GSTR-1 / GSTR-9 / GSTR-4 attract late fee only, not interest.

Step 2 — Inputs

Due date

Actual date

This is a NIL return (no tax / no outward supplies)

Aggregate turnover (₹)

Net tax paid in CASH (₹) — interest base under proviso to Sec. 50(1)

Tax amount on which interest is due (₹)

Interest base

Net cash liability — delayed filing (proviso to Sec. 50(1)) Gross liability — tax of an earlier period

Tax payable in CMP-08 (₹)

Excess / undue ITC availed & utilised (₹)

Late-fee & interest position as on 31-03-2023. Late fee: Sec. 47 as reduced/capped by Ntf. 76/2018-CT (per-day) and 19/2021, 20/2021, 21/2021-CT & 07/2023-CT (caps). Interest: Sec. 50, computed on a 365-day basis from the day after the due date to the date of payment. Rates & caps change by notification — verify the position for your period. TCS/TDS and compensation cess are not computed. Guidance tool — verify before relying. © 2026 GST Manthan · CA Anurag Agrawal.