GST Interest Calculator u/s 50 and Late Fee u/s 47
Check the interest in a DRC-01 or DRC-07 demand, or work out what to pay with DRC-03. The calculator applies the 18% rate, the day count for each sub-section and the late-fee caps; you choose the base (cash portion or tax unpaid) as Rule 88B describes. It runs in your browser: nothing you type is sent to us.
- Free, no sign-up
- Runs in your browser
- Every rule cites its section
1What is the interest for?
2Amounts and dates
Where demands usually overcharge interest
- Interest on the gross tax when the return was filed late and most of the tax was paid through ITC (Rule 88B(1)).
- Interest under Section 50(3) on ITC that was availed but never utilised: the credit ledger never fell below that amount.
- The 24% rate for wrongly availed ITC, after it was brought down to 18% from 01/07/2017.
- Interest counted from the wrong date: the due date of the return, not the date of utilisation, for ITC cases.
If the demand differs from this figure, find out why: a wrong base, rate or date can be raised in the reply to the SCN or in the appeal.
Frequently asked questions
What is the interest rate on late payment of GST?
18% a year under Section 50(1) of the CGST Act (Notification 13/2017-Central Tax), from the day after the due date to the date of payment. Interest = tax x 18% x days / 365.
Is GST interest charged on the gross tax or the net cash tax?
Where the return is filed late, interest is on the part of the tax paid in cash (the proviso to Section 50(1) and Rule 88B(1)), unless the return was filed after proceedings under Section 73, 74 or 74A had commenced for that period. In other cases it is on the tax that remains unpaid (Rule 88B(2)).
What is the interest rate on ITC wrongly availed?
18% a year under Section 50(3), only where the credit was wrongly availed and utilised. Notification 09/2022-Central Tax brought the rate down from 24% to 18% from 01/07/2017. Under Rule 88B(3), interest runs from the date of utilisation (that day counts) to the date of reversal or payment, on the amount utilised; if that amount changed over time, compute each period separately.
How do I compute interest for a DRC-03 payment?
Enter the tax being paid, the date it was due and the date of the DRC-03 payment. For wrongly availed ITC, use the date the credit was utilised as the start date.
What is the late fee for GSTR-3B?
From the June 2021 tax period, under CGST: Rs 25 a day (Rs 10 for a nil return), capped per return at Rs 250 for a nil return, Rs 1,000 for turnover up to Rs 1.5 crore, Rs 2,500 for Rs 1.5 to 5 crore, and Rs 5,000 above Rs 5 crore (Notification 19/2021-Central Tax and Section 47). States notify the same amount under their SGST Acts, so the total is usually double; check your State notification.
Related guides and tools
More free tools
For the notice itself
Turn the calculation into a filed reply
Upload the notice. You get a draft reply that rechecks these dates and amounts, cites only judgments it could verify, and flags what you still need to confirm. Read a full sample first, free.