BatchWise

GST Late Fee + Interest Calculator

Filed a GSTR-3B or GSTR-1 late? Estimate the late fee (Section 47) and interest (Section 50) you owe in 30 seconds.

Basis: CGST Act Section 47 (late fee — ₹50/day, ₹20 nil, turnover-based caps), Section 50(1) (interest 18% p.a.) and Rule 88B (interest on the net cash component only). Estimate; verify on the GST portal at filing.

1. Return type
2. Is this a nil return?
3. Days late (after the due date)
4. Net cash tax payable (₹) — for interest

The tax paid via the cash ledger (not the part set off with ITC). Leave blank / 0 for a nil return.

5. Annual turnover (for the late-fee cap)

The rules in brief

  • Late fee (Section 47): ₹50/day (₹25 CGST + ₹25 SGST) with liability; ₹20/day (₹10 + ₹10) for a nil return.
  • Late-fee cap: nil → ₹500; with liability → ₹2,000 (turnover ≤ ₹1.5 cr), ₹5,000 (₹1.5–5 cr), ₹10,000 (> ₹5 cr). Cannot be paid with ITC.
  • Interest (Section 50, 18% p.a.): on the tax paid late; per Rule 88B, only on the net cash portion — the ITC-set-off portion bears no interest.

FAQs

What is the late fee for filing GSTR-3B late?

₹50/day (₹25 CGST + ₹25 SGST) with liability; ₹20/day for nil. Capped at ₹500 (nil) or ₹2,000 / ₹5,000 / ₹10,000 by turnover. Not payable with ITC.

How is interest calculated?

18% per annum (Section 50) on the net cash tax for the days delayed: net cash tax × 18% × days ÷ 365. Per Rule 88B, the ITC-set-off portion does not attract interest.

Is the late fee different for a nil return?

Yes — ₹20/day, capped at ₹500. A nil return must still be filed; the fee accrues until it is.

Late fees and interest accrue every day until you file. Get your GST returns filed — or read the GSTR-3B guide and GSTR-1 guide.

Get your GST returns filed