GST calculator · Sections 12(3), 13(3), 50(1) and Rule 47A

Reverse Charge GST Interest Calculator

Estimate interest on delayed tax payable under reverse charge using the selected supply type, relevant time-of-supply dates and payment date. Verify invoice and payment facts.

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

Interest on reverse charge tax paid late

Legal basis: Section 12(3) (goods) and Section 13(3) (services), CGST Act, 2017, the latter as amended by the Finance (No. 2) Act, 2024 with effect from 01.11.2024; Section 50(1); Rule 47A. Reverse charge tax is payable in cash, so interest runs on the whole amount. Review date: 19 October 2026.

Time of supply, due date and interest

The time of supply under reverse charge is the earliest of the dates the section lists. Leave a date blank if it has not happened.

Supply of

Date of the supplier's invoice

Date of payment to the supplier (or entry in the books, if earlier)

Date of the self-invoice, where the supplier is unregistered (services, from 01.11.2024)

Reverse charge tax (₹)

Date the tax was actually paid

Return due day (20 for a monthly GSTR-3B)

Time of supply

Tax was due by

Interest

Reverse charge interest working paper

Inputs will appear here after the calculation runs.

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