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Calculate GST interest payable under Section 50 of the CGST Act with automatic date calculations and detailed breakdown.
Enter the amount on which interest is legally applicable. For delayed-return cases, this may be the eligible cash-paid portion under Section 50(1) and Rule 88B rather than the gross tax liability. This calculator does not determine that legal base automatically.
Enter details and click Calculate
Your GST interest breakdown will appear here
Interest = Tax × Rate × Days ÷ 365
GST amount payable (₹)
Annual interest rate (%)
Number of delay days
Annual-rate denominator used by this calculator
Interest is charged under Section 50 of the CGST Act, 2017 for delayed payment of tax.
GST interest is calculated as simple interest, not compound interest, on the delayed amount.
For delayed tax payment, interest generally runs from the day succeeding the due date until the date of payment.
Weekends and public holidays are included in the delay period calculation.
Interest continues to accrue until the full tax amount is actually paid to the government.
Interest payable under the Act may be recovered in accordance with the applicable GST demand and recovery provisions.
GST interest is a statutory charge levied on taxpayers who fail to pay their Goods and Services Tax within the prescribed due date. It serves as a compensatory mechanism to ensure timely compliance and revenue collection for the government.
Section 50 of the CGST Act, 2017 mandates interest on delayed payment of tax. Sub-section (1) covers late payment at 18%, while sub-section (3) covers wrong ITC utilisation at 24%.
Every registered person who fails to pay tax, makes short payment, or utilises input tax credit wrongly is liable to pay interest under the CGST Act.
Interest accrues from the day immediately following the due date until the actual date of payment. It is payable along with the tax liability.
Interest is generally computed on the net cash liability after adjusting available input tax credit (ITC), except in cases of wrongful ITC claims.
Aspect | Late Fee | Penalty | Interest |
|---|---|---|---|
| Nature | Fixed amount per day | Punitive / Discretionary | Compensatory / Mandatory |
| Basis | Per day of delay | Fixed or percentage | Simple interest formula |
| Rate | ₹50–₹200 per day (capped) | As per provisions | 18% or 24% per annum |
| Waivable | Yes (under schemes) | Yes (in some cases) | Generally No |
| Section | Section 47 | Various sections | Section 50 |
Type | Section | Interest Rate | Applicable When |
|---|---|---|---|
| Late payment of tax | Section 50(1) | 18% per annum | Tax paid after due date |
| Wrongly availed & utilised ITC | Section 50(3) | 24% per annum | ITC wrongly availed and utilised, subject to Rule 88B |
| Others | Section 50 | 18% per annum | General default cases |
Scenario | General Interest Timing | Important Note |
|---|---|---|
| Delayed payment of tax — Section 50(1) | From the day succeeding the day tax was due until payment | Rule 88B and the proviso to Section 50(1) may affect the amount on which interest is payable |
| Return filed late with tax payable | Depends on the statutory tax-payment due date and actual payment | Late filing by itself should not be confused with the legal basis for Section 50 interest |
| ITC wrongly availed and utilised — Section 50(3) | Computed for the period prescribed under Rule 88B | Mere wrong availment without utilisation should not be described as automatically attracting Section 50(3) interest |
Input the total tax payable in ₹
Select 18%, 24%, or custom rate
Enter the legally applicable tax-payment due date
Choose the actual date of payment
Get instant interest computation
Cross-check with your records
Using the filing date instead of the payment due date can lead to incorrect interest calculations.
The applicable rate and provision depend on the nature of the default. Section 50(3) concerns ITC wrongly availed and utilised, not merely every incorrect ITC claim.
Entering negative tax amounts or dates in reverse order invalidates the computation.
Confusing late fees and penalties with statutory interest leads to compliance gaps.
Due-date extensions, notified waivers, or special relief for a tax period can change the interest period or liability. Verify the notifications applicable to the case.
All calendar days including weekends and holidays count toward delay days.
Provides for interest on delayed payment of tax and, under sub-section (3), on input tax credit wrongly availed and utilised.
Prescribe the manner of calculation, rounding off, and payment of interest under GST.
Circulars and notifications issued by the Central Board of Indirect Taxes and Customs.
Interest at 18% per annum on tax paid after the due date under the CGST Act.
Interest, generally at 24% per annum, on input tax credit wrongly availed and utilised, with computation governed by the applicable rules.
Stay updated with the latest GST notifications affecting interest rates and due dates.
Welcome to the GST Interest Calculator by DraftLegalAi.com — your trusted tool for computing interest on delayed GST payments under Section 50 of the CGST Act. Whether you are dealing with late filing of GSTR-3B, delayed payment of tax, or input tax credit wrongly availed and utilised, this calculator provides an indicative computation based on the inputs provided.
Our GST Interest Calculator uses the standard simple interest formula to compute the interest on delayed GST payment. Simply enter your tax amount, select the applicable interest rate (generally 18% for delayed tax payment or 24% where Section 50(3) applies), and provide the due date and payment date. The tool automatically calculates the delay days and the total interest payable.
Understanding GST interest is crucial for maintaining compliance. Under the CGST Act, interest is a statutory liability that cannot be waived easily. Unlike late fees or penalties, interest is compensatory in nature and continues to accrue until the tax is fully paid. Use this GST Tax Calculator to stay ahead of your GST compliance obligations and avoid surprises during audits or assessments.
For taxpayers facing late GST payment situations, knowing the exact interest liability helps in better financial planning. This GST Delay Interest tool is intended as a general aid and is suitable for regular taxpayers, composition dealers, and professionals alike. Bookmark this page for quick access whenever you need to verify your interest calculations.