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Missed a due date? Work out exactly what interest and late fee you owe before you log in to the portal — no jargon, no spreadsheets.
Interest u/s 50 + late fee u/s 47 for GSTR-3B / GSTR-1
18% normally, 24% for excess ITC claims.
Interest u/s 201(1A) + late filing fee u/s 234E
These calculators give indicative amounts based on standard rates. Part of a month is treated as a full month for TDS interest, and GST interest is computed on a daily basis. Actual demand may differ due to notifications, amnesty schemes or portal computation. Please confirm with Infini Tax Advisory before making payment.
Interest under Section 50 runs at 18% per annum on the net cash tax, counted day by day from the day after your GSTR-3B due date. Late fee under Section 47 adds Rs. 50 per day (Rs. 20 for nil returns) until the return is filed.
Section 201(1A) charges 1% per month for late deduction and 1.5% per month for late deposit — part of a month counts as a full month. Section 234E adds Rs. 200 per day for a late quarterly return, capped at the TDS amount.
Common questions about GST and TDS late filing interest, answered in plain language.
Interest under Section 50 of the CGST Act is charged at 18% per annum on the net tax paid in cash, computed on a daily basis from the day after the due date until the date of actual payment. Our calculator applies interest = tax x 18% x days delayed / 365.
Late fee under Section 47 is Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) for returns with tax payable and Rs. 20 per day for nil returns, subject to the prescribed maximum cap. The calculator adds this to your interest so you see the total outflow.
Interest is 1% per month for delay in deduction and 1.5% per month for delay in deposit after deduction. It is charged for every month or part of a month, so even one extra day pushes it into the next month's slab.
Section 234E levies Rs. 200 per day of delay in filing the quarterly TDS return, capped at the total TDS amount of that return. The calculator applies the cap automatically.
No. The results are indicative estimates to help you plan. Final liability depends on portal computation, previous adjustments and notices. Our tax consultants can review the exact figures before you pay.
Yes. On the home page compliance calendar, click Calculate late interest on any GST or TDS due date and the relevant calculator opens with that due date already filled in.