GST Interest & Late Fee Calculator India FY 2025-26
Calculate interest (18% p.a.) and late fees for late GSTR-3B filings for FY 2025-26. Supports turnover-based due dates and Budget 2025 rules. Use our tool to estimate penalties and plan compliance. Explore related tools like our Income Tax Calculator or Loan EMI Calculator for comprehensive financial planning.
GST & Tax Deadlines (2025)
- Advance Tax (Final, FY 2024-25): Due March 15, 2025. Penalty: 1% interest per month under Section 234C.
- GSTR-3B Filing: Due 20th/22nd/24th of next month based on turnover. File at gst.gov.in.
Calculate GST Interest & Late Fees
Enter tax and filing details to calculate GST penalties for FY 2025-26. Results are estimates; consult a GST advisor for accurate compliance.
Frequently Asked Questions
What is GSTR-3B?
GSTR-3B is a monthly self-declared summary return filed by GST-registered taxpayers, summarizing outward and inward supplies, input tax credit (ITC), and tax liability.
How is GST interest calculated?
Interest is charged at 18% per annum on the outstanding tax liability (CGST + SGST + IGST + Cess) for the number of days the GSTR-3B filing is delayed, under Section 50 of the CGST Act.
What are the late fees for GSTR-3B?
Late fees are ₹100/day (₹50 CGST + ₹50 SGST) for regular filings, capped at ₹5,000 each for turnover >₹5 crore, or ₹2,000 each for turnover ≤₹5 crore. Nil filings incur ₹20/day (₹10 CGST + ₹10 SGST), capped similarly.
What are the GSTR-3B filing due dates?
Due dates depend on turnover: 20th of the next month for turnover >₹5 crore, 22nd for ₹1.5–5 crore, 24th for <₹1.5 crore. State-specific variations may apply; check gst.gov.in.
Can late fees be waived?
Late fees may be waived under amnesty schemes or for specific periods, as announced by the CBIC. Check official GST notifications at gst.gov.in.