GST Interest Calculator
Calculate the interest payable for delayed GST payment, per Section 50 of the CGST Act.
- Free to use
- No registration required
- Works on all devices
- Last updated
- 13-09-2026
Enter your tax amount and days delayed to calculate GST late payment interest.
₹
days
%
Your result
₹1,479.45
Interest payable
Total payable (tax + interest)₹1,01,479.45
AI explanation
Formula
Interest = tax amount × 18% p.a. × days delayed / 365Worked example
₹1L tax, 30 days delayed, 18% p.a.
| Field | Value |
|---|---|
| Tax amount | ₹1,00,000 |
| Days delayed | 30 |
| Interest rate | 18 |
| Interest payable | ₹1,479.45 |
| Total payable (tax + interest) | ₹1,01,479.45 |
Assumptions
- Uses the standard 18% per annum rate under Section 50 of the CGST Act for delayed GST payment. A higher 24% rate applies specifically to excess Input Tax Credit claims or reductions in output tax liability, not modeled here.
Frequently asked questions
What is the interest rate for delayed GST payment?
18% per annum under Section 50 of the CGST Act for delayed payment of tax, calculated from the day after the due date until the actual date of payment.
Is there a higher interest rate for GST offenses?
Yes — a 24% per annum rate applies to cases involving excess claim of Input Tax Credit or undue reduction of output tax liability, separate from the standard 18% delay rate.
How is the interest period calculated?
From the day immediately after the due date until the actual date of payment — this calculator takes the number of days delayed as a direct input.
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Sources
- Central Goods and Services Tax Act, 2017 — Section 50 — Central Board of Indirect Taxes and Customs (CBIC). Effective 01-07-2017, checked 13-09-2026.
This calculator provides a general estimate only and does not constitute tax advice.
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