GST Late Fee & Interest Calculator
Vijay R Singh & Co · Chartered Accountants
GST Late Fee & Interest Calculator — GSTR-1, GSTR-3B and Section 50 Interest
Per-day late fees and 18% per annum interest under Section 50 of the CGST Act for delayed GSTR-1 and GSTR-3B — including nil-return rates.
Late Filing Details
ℹ️Interest @ 18% p.a. on net cash liability. Late fee: Rs.50/day (tax returns), Rs.20/day (NIL). Capped per return type & turnover.
Tax paid in cash (not ITC)
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📊 Computation
Disclaimer: Illustrative. Late fee caps & waivers vary by notification. Interest on net cash liability post 01.09.2020. Consult CA Vijay R Singh & Co.
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What is the late fee for GSTR-3B?
Rs 50 per day of delay (Rs 25 CGST + Rs 25 SGST), and Rs 20 per day for a nil return - subject to caps linked to turnover. The fee applies per return, so several delayed months stack up quickly.
How is interest under Section 50 calculated?
At 18% per annum on the tax paid late, computed day-wise from the due date to the payment date - on the portion paid through the electronic cash ledger.
Does a nil return also attract late fees?
Yes. Even with no transactions, a delayed GSTR-1 or GSTR-3B attracts the nil-return late fee of Rs 20 per day until filed.