GST Interest & Late Fee Calculator
Calculate interest at 18% p.a. and late fees for delayed GSTR-3B filings under Section 50 of the CGST Act with Budget 2025 rules.
Calculate GST Interest & Late Fees
What are GST Interest & Late Fees?
GST-registered businesses must file GSTR-3B — a monthly self-declared summary return — by the due date applicable to their turnover. Late filing or late payment of tax triggers two separate charges:
- Interest: 18% per annum on the outstanding net tax (cash) liability, computed daily under Section 50 of the CGST Act.
- Late Fee: ₹50/day under CGST and ₹50/day under SGST (₹100/day total) for regular filings, or ₹20/day total (₹10+₹10) for Nil returns. Capped based on turnover.
Use our calculator to estimate both at once so you know exactly what to pay before filing on gst.gov.in.
GSTR-3B Due Dates & Fee Caps
| Annual Turnover | Due Date | Late Fee Cap (CGST) | Late Fee Cap (SGST) |
|---|---|---|---|
| Above ₹5 crore | 20th of next month | ₹5,000 | ₹5,000 |
| ₹1.5–5 crore | 22nd of next month | ₹2,000 | ₹2,000 |
| Below ₹1.5 crore | 24th of next month | ₹2,000 | ₹2,000 |
| Nil Returns (any turnover) | As above | ₹500 | ₹500 |
State-specific variations may apply. Always verify the latest notification on the official GST portal.
How Late Filings Are Penalised — Tips to Avoid Them
- Mark your monthly filing date in your calendar — penalties accrue from day one of delay.
- Use ITC strategically to reduce your net cash liability and hence the interest base.
- For Nil returns, file even if no business activity — the ₹20/day fee adds up fast.
- If you missed several months, check CBIC for any active amnesty schemes (waived/reduced fees).
- File GSTR-1 (outward supplies) before GSTR-3B to keep ITC reconciliation clean.
- Set up auto-debit through your bank for GST cash ledger top-ups to avoid last-minute issues.
Frequently Asked Questions
What is GSTR-3B?
A monthly self-declared summary return filed by GST-registered taxpayers, summarising outward and inward supplies, ITC, and net tax liability.
How is GST interest calculated?
18% per annum on outstanding tax liability for the days of delay, under Section 50 of the CGST Act. Interest applies on net cash liability only (not ITC-adjusted portion).
What are the late fees for GSTR-3B?
₹100/day (₹50 CGST + ₹50 SGST) for regular filings; ₹20/day (₹10+₹10) for Nil filings. Caps depend on turnover.
What are the GSTR-3B filing due dates?
20th (turnover >₹5 cr), 22nd (₹1.5–5 cr), 24th (<₹1.5 cr) of the next month. State-specific variations may apply.
Can late fees be waived?
Yes — CBIC periodically announces amnesty schemes that waive or reduce late fees for specific periods. Check gst.gov.in.
Is interest payable on the ITC-adjusted portion?
No. Interest under Section 50 is payable only on the net cash component of tax liability, not on the ITC-adjusted portion.