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GST Interest Calculator (Section 50)

Work out the interest on GST paid after its due date. We show the days counted, the rate and the rule it comes from.

In rupees, for example 125000 or 1,25,000.50 For a return filed late, enter only the part of the tax paid through the electronic cash ledger (proviso to section 50(1)). That does not apply if the return was filed after proceedings under section 73, 74 or 74A began for the period; then enter the whole tax.

Pick the date from the calendar or type it as year-month-day

Lower interest rates applied to some tax periods (February to July 2020 and March to May 2021), depending on turnover (Notifications 51/2020-CT and 18/2021-CT). This calculator uses the standard rate; for those periods ask our expert team.

How this works

  1. Choose what was paid late, enter the tax, its due date and the date it was paid.
  2. We count the days from the day after the due date up to the day of payment.
  3. Interest is the tax × the verified annual rate × days ÷ 365. The rate is used only if it was verified for the whole period.

Last verified: 24 October 2026 · Source: Notification 13/2017-CT, 28 Jun 2017, Table S.No.1. Reduced rates for certain tax periods (Feb-Jul 2020, Mar-May 2021) under 51/2020 and 18/2021-CT are period-based and NOT expressed by this row.; 18% from 1 Jul 2017: owner's decision (CA, 29 Oct 2026, O5), per 45th GST Council minutes para 7.7 (recommended 18% w.e.f. 01.07.2017). Notification 13/2017-CT Table S.No.2 as published reads 24%; no amending notification found. s.50(3) as substituted by FA 2022 s.111. 365-day basis: method choice.

About this tool

What it does
Works out the interest on GST paid after the due date, or on input tax credit wrongly availed and utilised, for the days of delay.
The rule it rests on
Section 50 of the CGST Act, 2017: interest runs on tax paid late; where the return itself is filed late it is charged on the part paid in cash (the proviso to sub-section (1)); and sub-section (3) covers credit wrongly availed and utilised. The rates are notified by the Government, and the calculator applies only rates held as approved rule rows, each with its own "last verified" line. Official source: CGST Act, 2017, section 50 (interest on delayed payment of tax)
Checked on
11 November 2026. Where a figure the tool shows is still to be verified by our expert team, the tool says so instead of showing it.
Next step
Find the mismatches between your returns before they turn into a demand with interest. GST health check on your returns

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