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GST

GST Interest Calculator

Interest under section 50 of the CGST Act on GST paid after the due date.

Applies to: CGST Act, 2017 — section 50

Interest on delayed payment applies to the portion paid in cash (proviso to section 50(1)).

Result

Formula

  • Interest = Tax × Rate × Days of delay ÷ 365

Assumptions

  • Interest is computed on a simple, day-wise basis for the period from the day after the due date up to the date of payment.
  • Interest on ITC wrongly availed and utilised is notified at 18% per annum (Notification 13/2017–Central Tax, as amended).

Official sources

Illustrative only. This calculator shows results from the inputs and assumptions above. It is not personalised professional advice and does not consider your specific facts. Rates were last checked on 9 November 2026.