GST Interest Calculator

Calculate interest on delayed GST payment as per applicable rate.

Tax Amount (₹)

₹

Tax amount is required and cannot be negative.

Interest Rate (% per annum) Interest rate must be greater than 0.

Delay Period Type

Days From Date & To Date

Number of Delayed Days Delay days cannot be negative.

From Date (Due Date) & To Date (Payment Date)

Please select valid dates. To date must be on or after From date.

Use net cash liability basis

If checked, interest is calculated on net cash liability after ITC adjustment (where applicable).

Rounding Option

Example: ₹10,000 tax delayed by 30 days @ 18% = ₹147.95 (rounded)

✅ Calculation Result

Tax Amount ₹ 0.00

Interest Rate 18%

Delay Period 0 days

Interest Amount Payable ₹ 0.00

Basis Used Tax Liability

Formula: Tax Amount × Interest Rate × Delay Days / 36500

Interest is generally calculated on delayed tax payment for the relevant delay period. Please verify the applicable legal position before final use.

Disclaimer: This calculator is for educational and reference purposes only. It does not constitute professional tax advice. Always consult a GST practitioner or the official GST portal for final calculations and compliance.

How this GST Interest Calculator works

The interest is calculated using the standard GST formula under Section 50 of the CGST Act:

Interest = Tax Amount × Rate (%) × Number of delayed days ÷ 36500

Rate is usually 18% p.a. (can be changed)
Days are counted from the day after due date to the date of payment
Net cash liability option accounts for ITC adjustments where applicable
Results are rounded as per your selected option

Note: This is an approximate tool. Actual interest may vary based on specific GST rules, notifications, or tribunal orders.

What is GST Interest?

GST interest is the mandatory charge levied by the government on any delayed payment of GST tax, interest, penalty or late fee. It is calculated from the due date of payment till the actual date of payment.

Basic Formula

Interest = Tax Amount × Rate × Delay Days / 36500
(Rate is generally 18% per annum)

When does interest apply?

Interest applies in the following cases:

Delay in filing GSTR-3B and paying tax
Under-reporting or wrong reporting of output tax
Excess ITC claimed and reversed later
Any other delayed tax payment under GST law

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