GST Calculator Online India 2026 — GST Interest & Late Payment Calculator

Calculate GST amount instantly for all slabs (0%, 5%, 12%, 18%, 28%). Add or remove GST, get CGST+SGST+IGST split, calculate GST interest on late payment, and check late filing fees. Free GST calculator online India.

📈 GST Calculator Online India ⏳ GST Interest Calculator 📊 GST Late Payment Interest 🏭 18% GST Calculator ✅ CGST + SGST + IGST Split 🔰 All Slabs: 5% 12% 18% 28%
GST Calculator Online India 2026

Calculate GST Amount

Enter amount and GST rate. Toggle Add GST or Remove GST. Get CGST, SGST, IGST split instantly.

📈 Add or Remove GST
₹10,000
₹1₹10 Crore
18%
0%28%
🔰 Supply Type
🏠 Intra-State Supply: Buyer and seller in same state. GST splits into CGST (50%) + SGST (50%). GST registered buyer can claim ITC on both.
⏳ GST Late Payment Interest Calculator
₹50,000
₹100₹10 Crore
30 days
1 day1825 days (5 yrs)
18% p.a.
12%18% (standard)24% (fraud)
📊 Late Filing Fee
GSTR-3B
GSTR-3BGSTR-1Annual
No
No (Rs 50/day)Yes (Rs 20/day)
⏳ Interest at 18% p.a. under Section 50, CGST Act. Calculated on net tax liability (after ITC) from due date to actual payment date. Fraud/evasion: 24% p.a.
📊 Multi-Item GST Bill Calculator
₹5,000
₹0₹1 Crore
5%
0%28%
₹8,000
₹0₹1 Crore
12%
0%28%
₹12,000
₹0₹1 Crore
18%
0%28%
₹0
₹0₹1 Crore
28%
0%28%
📊 Enter up to 4 line items at different GST rates. Useful for mixed invoices with goods at multiple slabs.
📈 GST Amount
₹0
loading...
CGST
₹0
0%
SGST
₹0
0%
IGST
₹0
0%
0% GST rate
Base Price GST
GST BREAKDOWN
🚀 Get GST Help on WhatsApp
VR
Vikash Royal ARN-356458
B.E. | MBA Finance | NISM Certified | 7+ Years in Finance

📈 GST Calculator Online India — Quick Reference All Slabs

GST amount for common base prices across all slabs. Shows CGST+SGST for intra-state and IGST for inter-state supply.

Base Price (₹) 5% GST
CGST 2.5+SGST 2.5		 12% GST
CGST 6+SGST 6		 18% GST ★
CGST 9+SGST 9		 28% GST
CGST 14+SGST 14		 Total with 18%
₹100 ₹5 ₹12 ₹18 ₹28 ₹118
₹500 ₹25 ₹60 ₹90 ₹140 ₹590
₹1,000 ₹50 ₹120 ₹180 ₹280 ₹1,180
₹2,500 ₹125 ₹300 ₹450 ₹700 ₹2,950
₹5,000 ₹250 ₹600 ₹900 ₹1,400 ₹5,900
₹10,000 ₹500 ₹1,200 ₹1,800 ₹2,800 ₹11,800
₹25,000 ₹1,250 ₹3,000 ₹4,500 ₹7,000 ₹29,500
₹50,000 ₹2,500 ₹6,000 ₹9,000 ₹14,000 ₹59,000
₹100,000 ₹5,000 ₹12,000 ₹18,000 ₹28,000 ₹118,000
₹500,000 ₹25,000 ₹60,000 ₹90,000 ₹140,000 ₹590,000
₹1,000,000 ₹50,000 ₹120,000 ₹180,000 ₹280,000 ₹1,180,000

18% GST starred as most common rate in India — applies to restaurants (AC), telecom, IT services, financial services, insurance, most manufactured goods. CGST + SGST = total GST for intra-state supply (both components equal). IGST = full rate for inter-state supply. To remove GST from MRP: Base Price = MRP / (1 + GST Rate). Example: MRP Rs 11,800 at 18% GST: Base = 11800/1.18 = Rs 10,000. GST = Rs 1,800.

⏳ GST Interest Calculator — Late Payment Interest India 2026

GST interest on late payment at 18% p.a. (standard rate under Section 50 CGST Act) for different tax amounts and delay periods.

GST Liability (Net) 15 Days Late
18% p.a.		 30 Days Late
18% p.a.		 60 Days Late
18% p.a.		 90 Days Late
18% p.a.		 180 Days Late
18% p.a.		 1 Year Late
18% p.a.
₹5,000 ₹37 ₹74 ₹148 ₹222 ₹444 ₹900
₹10,000 ₹74 ₹148 ₹296 ₹444 ₹888 ₹1,800
₹25,000 ₹185 ₹370 ₹740 ₹1,110 ₹2,219 ₹4,500
₹50,000 ₹370 ₹740 ₹1,479 ₹2,219 ₹4,438 ₹9,000
₹100,000 ₹740 ₹1,479 ₹2,959 ₹4,438 ₹8,877 ₹18,000
₹250,000 ₹1,849 ₹3,699 ₹7,397 ₹11,096 ₹22,192 ₹45,000
₹500,000 ₹3,699 ₹7,397 ₹14,795 ₹22,192 ₹44,384 ₹90,000
₹1,000,000 ₹7,397 ₹14,795 ₹29,589 ₹44,384 ₹88,767 ₹180,000

Formula: Interest = GST Liability x 18% x Days / 365. Interest is calculated on net GST liability (output tax minus eligible ITC), NOT on gross output tax — Supreme Court ruling in 2022 confirmed this. Days = from original due date (typically 20th of month for GSTR-3B) to actual date of payment. For fraud or willful evasion cases: 24% p.a. under Section 50(3). Late fee is separate from interest: GSTR-3B Rs 50/day (max Rs 10,000), GSTR-1 Rs 50/day, nil returns Rs 20/day. Interest and late fee are both paid in cash (not adjustable against ITC).

🔰 GST Slabs India 2026 — What Falls Under Each Rate

Complete GST rate classification for common goods and services in India 2026.

0%
Exempt
• Fresh fruits & vegetables
• Milk, curd, lassi
• Eggs (unfertilised)
• Educational services
• Health services (hospitals)
• Postal services
• Agricultural services
• Hotel rooms below Rs 1000/night
5%
5% GST
• Packaged food items
• Tea, coffee (not branded)
• Edible oils
• Footwear below Rs 1000
• Medicines & drugs
• Economy class air travel
• Local train / metro tickets
• Household LPG cylinder
12%
12% GST
• Processed food (ghee, butter)
• Mobile phones & accessories
• Computers & laptops
• Business class air travel
• Construction (affordable housing)
• Agarbatti / Incense sticks
• Frozen meat
• Ayurvedic medicines
18%
18% GST
• Restaurants (AC)
• Telecom services
• Financial services
• IT services / Software
• Hotel rooms Rs 1001-7500/night
• Hair salons & beauty
• Insurance premiums
• Most manufactured goods
• Construction (non-affordable)
• Stationery items
28%
28% GST
• Luxury cars & SUVs
• Motorcycles above 350cc
• Aerated drinks (cola)
• Cigarettes & tobacco
• Pan masala
• Cement
• Air conditioners & refrigerators
• Washing machines
• Hotels above Rs 7500/night
• Casinos & gambling

Special rates not in above slabs: Gold & silver: 3% GST. Diamonds & precious stones: 0.25%. Composition scheme: 1% (traders), 5% (restaurants), 6% (service providers). Petroleum products (petrol, diesel, ATF, natural gas, crude oil): Currently outside GST — taxed under Central/State Excise and VAT separately. Real estate (under-construction): 5% GST (1% for affordable housing). Completed property with OC: No GST. Cess: Tobacco, cigarettes, luxury cars attract additional Compensation Cess over and above 28% GST.

📊 GST Late Payment Interest Calculator — Rates & Fees Reference India 2026

All GST penalty rates, interest rates, and late fees at a glance. Know exactly what you owe for delayed filing or payment.

Default Type Rate / Amount Section Notes
GSTR-3B Late Payment Interest 18% p.a. Sec 50(1) On net tax liability (after ITC). From due date to payment date.
Fraud / Willful Evasion Interest 24% p.a. Sec 50(3) On tax evaded. Applicable in assessment orders for fraud.
GSTR-1 Late Fee Rs 50/day Sec 47(1) Rs 25 CGST + Rs 25 SGST. Max: Rs 10,000. Nil return: Rs 20/day.
GSTR-3B Late Fee Rs 50/day Sec 47(1) Rs 25 CGST + Rs 25 SGST. Max: Rs 10,000. Nil return: Rs 20/day.
GSTR-9 Annual Return Late Fee Rs 200/day Sec 47(2) Rs 100 CGST + Rs 100 SGST. Max: 0.25% of annual turnover.
ITC wrongly claimed 18% p.a. + reversal Sec 50 Interest on wrongly availed/utilized ITC from date of utilization.
GST Penalty (general) 10% of tax or Rs 10,000 Sec 122 Whichever is higher. For non-fraud defaults.
GST Penalty (fraud) 100% of tax evaded Sec 122(1) For fraud, suppression, wilful misstatement cases.

Key Supreme Court ruling (2022, Telangana case): GST interest under Section 50 is payable only on the net cash liability (output tax minus eligible ITC available in electronic credit ledger), NOT on gross output tax. This reversed the earlier practice of charging interest on full output tax. If ITC was available but not utilised in time due to system issues, interest may not apply on that portion. Always consult a GST practitioner before paying interest to ensure you are calculating on the correct net amount.

💡 4 GST Tips Every Business Owner Must Know

Common GST mistakes cost businesses lakhs. These four insights help you stay compliant and optimise GST outflow.

📈
Add GST vs Remove GST — The Formula Most People Get Wrong
The most common GST calculation mistake: confusing markup with GST addition. To ADD 18% GST to a base price of Rs 1,000: GST = 1,000 x 18/100 = Rs 180. Total = Rs 1,180. Correct. To REMOVE 18% GST from MRP of Rs 1,180: Many businesses calculate: 1,180 x 18/100 = Rs 212.40. Then subtract: 1,180 - 212.40 = Rs 967.60. WRONG! The correct method: Base price = 1,180 / 1.18 = Rs 1,000. GST = 1,180 - 1,000 = Rs 180. The incorrect method overstates the GST and understates the base price. For any GST rate: To remove X% GST from MRP: Base = MRP / (1 + X/100). This matters because: Revenue in your books should be base price (ex-GST). GST collected goes to government. If you calculate GST incorrectly, your books show wrong revenue, wrong profit, and you may also remit wrong amount to government. Always use the division formula, not the subtraction formula, when working backwards from a GST-inclusive price.
⏳
GST Interest on Late Payment — Calculate on NET Liability, Not Gross
Many businesses overpay GST interest because they calculate it on gross output tax, not net liability. The Supreme Court ruling (2022) clarified: Interest = (Output Tax - ITC Available) x 18% x Days / 365. Example: Output GST = Rs 5,00,000. ITC in credit ledger = Rs 4,50,000. Net cash liability = Rs 50,000. If paid 30 days late: Interest on Rs 50,000 (correct) = Rs 739. Interest on Rs 5,00,000 (wrong) = Rs 7,397. Difference: Rs 6,658 overpaid! Practical tip: If you have ITC available in your electronic credit ledger but failed to file GSTR-3B in time, interest applies only on the cash portion (total tax minus available ITC). If ITC was NOT available in the credit ledger at the due date, the entire tax is the cash liability for interest calculation. Always check your ITC position on the due date before computing interest. File a revised calculation if you overpaid interest in prior months.
🔰
CGST vs SGST vs IGST — Which Applies and Why It Matters
GST type depends on where buyer and seller are located: Intra-state supply (same state): CGST + SGST (split 50/50 of total GST rate). Example: Bengaluru seller to Bengaluru buyer. 18% = CGST 9% + SGST 9%. Inter-state supply (different states): IGST only (full GST rate). Example: Mumbai seller to Delhi buyer. 18% = IGST 18%. Import: IGST + Customs Duty. Export: Zero-rated (0% GST, but can claim refund of ITC paid on inputs). Why this matters: ITC matching: CGST can only be used to offset CGST liability. SGST can only offset SGST. IGST can offset IGST, CGST, or SGST (in that order). Wrong GST type = compliance risk: If you charge CGST+SGST on an inter-state supply, you have collected wrong type of tax. Buyer cannot claim ITC on wrong-type GST. Seller needs to correct and issue revised invoice. Common scenario: E-commerce sellers in one state selling to customers in another state — must always charge IGST regardless of whether customer is a business or individual.
🏭
ITC (Input Tax Credit) — The Most Powerful GST Tool Most Businesses Under-Use
Input Tax Credit (ITC) lets you offset GST paid on inputs against GST collected on output. Example: Manufacturer buys raw materials paying Rs 1,80,000 GST. Sells finished goods collecting Rs 3,00,000 GST. Net GST to pay government = 3,00,000 - 1,80,000 = Rs 1,20,000. Without ITC: Would pay Rs 3,00,000 to government. ITC saving = Rs 1,80,000! Common ITC mistakes to avoid: Not claiming ITC on vendor invoices that appear in GSTR-2B. Missing ITC on business travel, hotel stays, professional services. Wrong: ITC on personal car purchase (not allowed). Wrong: ITC on canteen/food expenses (restricted). Right: ITC on business vehicles used exclusively for business. Deadline: ITC can be claimed up to November 30 of next financial year or annual return filing, whichever is earlier. Unclaimed ITC is a pure loss. Assign someone to reconcile GSTR-2B monthly and claim all eligible ITC. For businesses with exempt and taxable supplies: Only proportional ITC allowed (Rule 42 reversal). Calculate and reverse correctly to avoid notices.

❓ GST Calculator — Frequently Asked Questions India 2026

Most searched GST calculation and interest questions India 2026.

GST Calculation Formulas:

To Add GST:
GST Amount = Base Price × GST Rate / 100
Total Price = Base Price × (1 + GST Rate/100)
Example: Rs 10,000 + 18% GST = 10,000 × 1.18 = Rs 11,800

To Remove GST from MRP (Reverse Calculation):
Base Price = MRP / (1 + GST Rate/100)
GST Amount = MRP − Base Price
Example: MRP Rs 11,800 includes 18% GST
Base = 11,800 / 1.18 = Rs 10,000
GST = 11,800 − 10,000 = Rs 1,800

CGST + SGST Split (Intra-state):
At 18%: CGST = 9%, SGST = 9%
At 12%: CGST = 6%, SGST = 6%
At 5%: CGST = 2.5%, SGST = 2.5%

IGST (Inter-state):
IGST = Full GST rate (no split)
At 18%: IGST = 18%
GST Late Payment Interest Formula:
Interest = Net Tax Liability × 18% × Days / 365

Example:
GST payable = Rs 50,000
ITC available = Rs 45,000
Net Cash Liability = Rs 5,000
Paid 45 days after due date
Interest = 5,000 × 0.18 × 45/365 = Rs 110.96

Important — Net Liability, not Gross:
Supreme Court 2022: Interest only on cash portion (output tax minus ITC).
Not on gross output tax.

Interest Rate:
Standard late payment: 18% p.a. (Section 50(1) CGST Act)
Fraud / willful evasion: 24% p.a. (Section 50(3))

Late Fee (separate from interest):
GSTR-3B: Rs 50/day (Rs 20/day for nil)
GSTR-1: Rs 50/day
Annual: Rs 200/day (max 0.25% of turnover)
18% GST Quick Calculator:

Add 18% GST: Multiply base price by 1.18
Remove 18% from MRP: Divide MRP by 1.18

Quick Reference — 18% GST:
Rs 100 → Rs 118 (GST: Rs 18)
Rs 500 → Rs 590 (GST: Rs 90)
Rs 1,000 → Rs 1,180 (GST: Rs 180)
Rs 5,000 → Rs 5,900 (GST: Rs 900)
Rs 10,000 → Rs 11,800 (GST: Rs 1,800)
Rs 50,000 → Rs 59,000 (GST: Rs 9,000)
Rs 1 lakh → Rs 1,18,000 (GST: Rs 18,000)
Rs 10 lakh → Rs 11,80,000 (GST: Rs 1,80,000)

18% GST CGST+SGST breakdown:
Intra-state: CGST 9% + SGST 9%
Inter-state: IGST 18% (no split)

Common items at 18% GST:
Restaurants (AC), telecom, IT services, financial services, insurance, hotel rooms Rs 1001-7500, most manufactured goods, stationery, hair salons, beauty parlours.
GST Slabs India 2026:

0% (Exempt): Fresh vegetables, milk, eggs, educational services, health services, postal services, agricultural services.

5%: Packaged food, tea/coffee, medicines, economy air travel, footwear under Rs 1000, household LPG.

12%: Processed food (ghee, butter), mobile phones, computers, business class air, affordable housing construction.

18%: Restaurants (AC), telecom, IT services, financial services, insurance, hotels Rs 1001-7500, most manufactured goods, stationery, hair salons.

28%: Luxury cars, motorcycles above 350cc, aerated drinks, cigarettes, cement, AC, refrigerators, washing machines, hotels above Rs 7500.

Special rates:
Gold/silver: 3%. Diamonds: 0.25%.
Real estate (under-construction): 5% (1% affordable).
Composition scheme: 1-6% on turnover (not on each sale).
Petroleum: Outside GST (Central/State Excise + VAT).
Legal GST optimisation strategies India 2026:

1. Claim all eligible ITC: Reconcile GSTR-2B monthly. Claim ITC on all business inputs, professional services, business travel, rent (commercial), maintenance. Unclaimed ITC = direct loss.

2. Composition scheme: Turnovers below Rs 1.5 crore (goods) or Rs 50 lakh (services) can opt composition. Pay 1-6% on turnover instead of 18% on value-added. No ITC available but dramatically lower compliance and tax outflow for small businesses.

3. Correct HSN/SAC classification: Many items have multiple interpretations. Getting HSN right can mean 5% vs 18% on the same product. Advance Ruling (AAR) available if classification is unclear.

4. Export incentives: Exports are zero-rated. Claim refund of ITC paid on inputs used for exports. Or export under LUT (Letter of Undertaking) without paying IGST at all, and claim input refund.

5. Invoice timing: If turnover is near Rs 40L threshold, defer some sales to next FY to avoid mandatory GST registration.

6. Input service distributor (ISD): Multi-location businesses can distribute ITC optimally across GSTINs using ISD mechanism.

📈 GST Registration, Filing & Advisory — Stay Compliant, Save More

GST compliance is mandatory but GST optimisation is a choice. Vikash Royal and our GST advisory team help you: claim maximum eligible ITC, file all returns on time (no interest/penalty), choose the right scheme (regular vs composition), handle GST notices and assessments, and structure transactions for optimal GST liability. Free first consultation for GST registration and advisory. SEBI-Registered. ARN: ARN-356458

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