Result
Turn on JavaScript to use the calculator. The worked examples below show the method.
This is an estimate for guidance. Rates, limits and thresholds change by notification, and the right figure depends on your case. Last reviewed November 2026.
Method
How it is worked out
- Interest = tax paid late × rate ÷ 100 × days late ÷ 365.
- The usual rate on tax paid late is 18% a year. A higher rate applies in some cases, such as input tax credit claimed wrongly and used.
- Days are counted from the due date to the date you paid.
- Late fees for filing the return late are separate and are not included here.
Worked example
An example
₹50,000 paid 20 days late at 18%
Interest = 50,000 × 18% × 20 ÷ 365 = ₹493.15. The total paid is ₹50,493.15.
Questions
Common questions
What is the interest rate on late GST payment?
The usual rate is 18% a year on the tax paid late. Different rates apply to some cases, such as excess input tax credit wrongly claimed.
Is there a late fee as well?
Yes. A late fee applies for filing the return late, charged per day with a cap that depends on the return and your turnover. It is separate from interest.
Is interest charged on the whole tax or the net tax?
Interest is generally charged on the tax that is payable in cash after input tax credit is set off. Ask us to check your case.
When is GST due each month?
GSTR-1 is usually due on the 11th and GSTR-3B on the 20th. See the compliance calendar.
Want us to handle it?
We do these calculations and filings every month for our clients.