Compliance Utility
GST Late Fee & Interest Calculator
Calculate statutory late fees under Section 47 and 18% p.a. interest under Section 50 for delayed GSTR-3B and GSTR-1 returns.
Filing & Tax Liability Details
Interest is charged only on net cash liability (Electronic Cash Ledger).
Penalty & Interest Assessment
Total Delay (Days):
20 Days
Late Fee (CGST):
₹ 500.00
Late Fee (SGST):
₹ 500.00
Total Late Fee u/s 47:
₹ 1,000.00
Interest @ 18% p.a. (Sec 50):
₹ 246.58
Total Penalty + Interest:
₹ 1,246.58
Statutory Rules for GST Late Fees & Interest
Section 47 Late Fee Slabs:
- Nil Returns: ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500.
- Regular Returns (Taxable): ₹50 per day (₹25 CGST + ₹25 SGST).
- Cap on Late Fee: Max ₹2,000 for turnover up to ₹1.5 Cr; max ₹5,000 for turnover ₹1.5 Cr–₹5 Cr.
Section 50 Interest Rate:
- Interest is charged at 18% per annum from the day following the due date.
- Calculated only on the Net Tax Paid through Cash Ledger (Section 50(1) amendment).
- ITC balance utilized is exempt from interest levy.