GSTR-3B is a monthly self-declared summary return filed by GST-registered taxpayers, summarizing outward and inward supplies, ITC, and tax liability.

Is interest payable on the tax portion paid through ITC?

As clarified by CBIC, interest under Section 50 is payable only on the net cash tax liability, not on the portion adjusted through eligible Input Tax Credit (ITC).

Updated Jul 2026 · India

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

Turnover (Previous FY)

CGST Liability (₹)

SGST Liability (₹)

IGST Liability (₹)

Cess Liability (₹)

Due Date

Filing Date

Nil Filing (no tax liability)

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.

Official Sources & References

This GST Calculator uses formulas, rates, and rules published by these authoritative Indian government and regulatory bodies. Always cross-check with the official source before making financial decisions.

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