GST calculator · Section 56 and Rule 94

GST Refund Interest Calculator: Section 56

Estimate interest on a delayed GST refund using the application date, credit date, amount, applicable rate and days excluded under Rule 94. Verify eligibility for the selected interest rate.

Working estimate, not a determination. Check the facts, applicable notification and current legal position before relying on a calculated date or amount.

Interest on a delayed refund

Legal basis: Section 56, CGST Act, 2017, as substituted by the Finance Act, 2023, and its proviso; Rule 94, CGST Rules, 2017; Notification No. 13/2017-Central Tax (6% and 9%). Review date: 19 October 2026.

Interest the department owes

Interest runs from the day after the 60th day from receipt of the application to the date the refund is credited to the bank account, less the days Rule 94 excludes.

Date of receipt of the refund application (ARN date)

Date the refund was credited to the bank account

Refund paid late (₹)

The application follows

Days to exclude under Rule 94: the applicant's delay beyond 15 days in replying to a notice in RFD-08 or furnishing information, and days spent correcting bank details

Interest starts from

Days of delay counted

Interest payable

Refund interest working paper

Inputs will appear here after the calculation runs.

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