GST Late Fee & 18% Interest Calculator
Compute exact statutory late fees under Section 47 and penal interest on net cash tax liability under Section 50 for GSTR-3B and GSTR-1 filings.
Under Section 47 of the CGST Act, delayed filing of GSTR-3B attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, or ₹20 per day for Nil returns, subject to statutory turnover caps. Concurrently, Section 50(1) mandates 18% per annum simple interest calculated exclusively on the net tax liability paid in cash through Electronic Cash Ledger.
Calculate Delay Liabilities
Statutory Rules & Precedents
1. Net Tax Liability Proviso: Following the retrospective amendment to Section 50(1) via the Finance Act 2021, interest is payable strictly on the net cash tax paid through Electronic Cash Ledger after adjusting admissible Input Tax Credit (ITC).
2. Maximum Late Fee Caps: Under Notification No. 19/2021–Central Tax, late fee for GSTR-3B is capped at ₹500 (₹250 each) for Nil returns, ₹2,000 for turnover up to ₹1.5 Cr, and ₹5,000 for turnover between ₹1.5 Cr to ₹5 Cr.
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