onGST Calculator

GST Late Fee & Interest Calculator

This calculator estimates late fee and applicable interest for supported GSTR-3B/GSTR-1 scenarios based on the selected return, filing delay and applicable notified rules.

GSTR-3B / GSTR-1

Note: Figures reflect notified reduced rates for GSTR-3B and GSTR-1. Statutory default under Section 47 is up to ₹200/day. Other return types follow separate rules.

Subject to 18% p.a. interest
₹

Interest is charged under Section 50(1) at 18% p.a. on the net cash tax liability discharged via Electronic Cash Ledger for delayed days.

Late Fee Breakdown

Select return type, enter dates, and click Calculate to view late fee & interest breakdown.

How Late Fees & Interest are Calculated

When a return is delayed, two separate statutory charges accumulate independently on different legal bases.

1Procedural Penalty
Sec 47 CGST

Late Fee (Section 47 CGST Act)

A statutory daily penalty for missing the return filing deadline, regardless of whether tax is owed.

Regular Return: Days Late × ₹50 (₹25 CGST + ₹25 SGST)

NIL Return: Min(Days Late × ₹20, ₹500)

Splits equally between CGST and SGST/UTGST. Auto-debited in your next GSTR-3B cash ledger.

2Compensatory Charge
Sec 50(1) CGST

Interest @ 18% p.a. (Section 50(1))

Charged strictly on delayed tax payment discharged in cash through the Electronic Cash Ledger.

Interest = (Net Cash Tax × 18% × Days Late) / 365

No interest applies to tax liability settled through available Input Tax Credit (ITC).

Statutory Contrast:Late fees apply to every delayed return (even NIL / zero tax), whereas Section 50 interest applies strictly to unpaid net cash tax liability.

Statutory Late Fee Caps by Turnover Slab

To prevent excessive penalties on micro and small enterprises, the CBIC notified rationalized maximum ceilings for GSTR-3B and GSTR-1 based on Annual Aggregate Turnover (AATO):

Taxpayer Category / AATOPer-Day RateCGST CapSGST CapCombined Maximum Cap
NIL Tax Liability / NIL Return₹20 / day₹250₹250₹500
Turnover up to ₹1.5 Crore₹50 / day₹1,000₹1,000₹2,000
Turnover ₹1.5 Crore to ₹5 Crore₹50 / day₹2,500₹2,500₹5,000
Turnover above ₹5 Crore (Ceiling)₹50 / day₹5,000₹5,000₹10,000

Note: Caps shown above reflect notified relief under Notification No. 19/2021-CT for GSTR-3B and GSTR-1. Annual returns (GSTR-9) and composition returns (GSTR-4) operate under separate statutory sections and caps.

Worked Filing Delay Examples

Real-world penalty and interest calculations under current CBIC notifications.

Scenario 140 Days Overdue

NIL GSTR-3B Return (40 Days Late)

Taxpayer filing a zero-activity return 40 days overdue. 40 days × ₹20 would be ₹800, but it hits the statutory ₹500 NIL return ceiling.

Applicable Rate:₹20/day (₹10 CGST + ₹10 SGST)
Late Fee:₹800 (40 × ₹20) (Capped at ₹500 Maximum)
Section 50 Interest:₹0 (No cash tax liability)
Total Liability:₹500
Scenario 227 Days Overdue

Non-NIL Return (₹50,000 Net Cash Tax, 27 Days Overdue)

Taxpayer with ₹50,000 net cash payable after utilizing ITC, filing 27 days late: ₹1,350 late fee + ₹665.75 Section 50 interest.

Applicable Rate:₹50/day (₹25 CGST + ₹25 SGST)
Late Fee:₹1,350 (27 × ₹50) (Within turnover cap)
Section 50 Interest:₹665.75 (₹50,000 × 18% × 27 / 365)
Total Liability:₹2,015.75

Late Filing & Penalty FAQs

Practical answers to common filing deadlines, cash ledger debits, and penalty waiver questions.

No. Under the statutory proviso to Section 50(1) of the CGST Act, interest is levied exclusively on the net tax liability discharged in cash through the Electronic Cash Ledger. If your outward tax is completely offset against eligible Input Tax Credit (ITC), delayed filing incurs ₹0 in interest. However, statutory late fees under Section 47 still accumulate on a daily basis for filing after the statutory due date.