GSTR Late Fee & Interest Calculator
Compute late filing fees and delayed tax interest under Section 50 of the CGST Act.
Nil Return Filing
No sales/purchases or tax liability
Delay Computations
Filed on Time
0 Days
₹0.00
₹0.00
| Filing Penalties | Rates / Caps | Amount Due |
|---|---|---|
| Late Fee (CGST Portion) | Rs. 0/day | ₹0.00 |
| Late Fee (SGST Portion) | Rs. 0/day | ₹0.00 |
| Section 50 Interest | 18% p.a. on Cash Net | ₹0.00 |
₹0.00
GSTR Late Fees & Interest Rules
Filing GST returns after the designated due date attracts both late filing fees and interest on the delayed payment of tax. Keeping track of compliance deadlines prevents unnecessary penalty accumulations.
Under Indian tax regulations, late fees apply to the filing delay itself (days elapsed), while interest applies to the actual tax portion paid in cash ledger after the due date.
GSTR-1 and GSTR-3B Due Date Timelines
In most standard registration cases under GST, returns must be submitted within these monthly timelines:
GSTR-1 (Outward Supplies Statement)
Sales Return
11th of the next month
Required monthly for standard registered taxpayers. QRMP quarterly filers must submit by the 13th of the month following the quarter.
GSTR-3B (Summary Return & Tax Payment)
Consolidated Return
20th of the next month
Applies to monthly filers. QRMP quarterly filers must submit by the 22nd or 24th depending on their state region.
Section 50 Interest Rules (18% p.a.)
Interest Applicable ONLY to Net Cash Liability
Under Section 50 of the CGST Act, interest for delayed tax payment is calculated at **18% per annum**.
Following landmark amendments, interest is only levied on the **net tax liability** paid through the electronic cash ledger (i.e. the tax portion you pay in cash). Any portion of the tax liability paid by utilizing available **Input Tax Credit (ITC)** in the electronic credit ledger is completely exempt from interest charges, provided the returns are filed before any tax notices are served.
Late Filing Fee Caps & Limits
| Return Status / Turnover Bracket | Daily Fee Rate (CGST + SGST) | Maximum Cap Limit |
|---|---|---|
| Nil GST Return | ₹20 per day (₹10 + ₹10) | ₹500 (₹250 CGST + ₹250 SGST) |
| Taxable: Turnover up to ₹1.5 Crore | ₹50 per day (₹25 + ₹25) | ₹2,000 (₹1,000 CGST + ₹1,000 SGST) |
| Taxable: Turnover ₹1.5 Cr to ₹5 Crore | ₹50 per day (₹25 + ₹25) | ₹5,000 (₹2,500 CGST + ₹2,500 SGST) |
| Taxable: Turnover above ₹5 Crore | ₹50 per day (₹25 + ₹25) | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
How to Use This Tool
Simple steps to calculate and verify
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1
Select Return Type Choose GSTR-1, GSTR-3B, or CMP-08 from the dropdown menu.
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2
Enter Due Date & Actual Filing Date Input the statutory filing due date and your planned or actual submission date to compute days delayed.
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3
Specify Tax Liability & Turnover Indicate whether the return is a Nil Return or has outward tax liability, and select your turnover bracket for fee caps.
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4
Review Late Fees & Interest Breakdown View the daily late fee breakdown (CGST + SGST) and Section 50 interest (18% p.a.) calculated on your net cash liability.
Pro Tips & Statutory Advice
Practical business & compliance advice
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Statutory Fee Caps for Small Businesses Late fees for Nil returns are legally capped at ₹500 (₹250 CGST + ₹250 SGST); for turnover up to ₹1.5 Cr with tax liability, capped at ₹2,000.
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Interest Charged on Net Cash Liability Only Under Section 50(1) proviso, 18% annual interest is calculated strictly on the tax amount paid through the electronic cash ledger, not on amounts offset by ITC.
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Late Fees Auto-Debit in Next Return Late fees incurred in one tax period cannot be waived online; they are automatically populated in Table 5.1 of your next GSTR-3B return.
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Avoid E-Way Bill Blocking If you fail to file GSTR-3B for two consecutive months, your GSTIN will be automatically blocked from generating E-Way Bills nationwide.