What is the daily late fee for filing GSTR-3B after the due date?

Under Section 47 of the CGST Act, late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, and ₹20 per day (₹10 CGST + ₹10 SGST) for NIL tax returns.

How is Section 50 GST interest calculated?

Section 50 interest is charged at 18% per annum strictly on the net tax liability paid in cash through the Electronic Cash Ledger for the exact number of delayed days.

Free Public Calculator Utility

GST Late Fee & Interest Calculator

Calculate your exact Section 47 Late Fees and Section 50 Interest penalties for delayed GSTR-3B & GSTR-1 returns under current Indian GST regulations.

Return & Delay Parameters

GST Return Type

Zero Business Activity?This is a NIL Return (₹20/day)

Annual Aggregate Turnover

Net Tax Liability Payable in Cash (₹)

₹

Section 50 interest (18% p.a.) applies strictly to net cash tax after ITC offset.

GST Due Date *

Actual / Planned Filing Date *

Total Penalty Computed

₹1,308.90

Days Delayed

21 Days

Section 47 Late Fee:₹1,050.00

• CGST Late Fee:₹525.00

• SGST Late Fee:₹525.00

Section 50 Interest @ 18% p.a.:₹258.90

Calculated on ₹25,000 net tax for 21 days.

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GST Provisions & Rules (Ref: CBIC)

• Section 47: Late fee of ₹50/day (₹25 CGST + ₹25 SGST) or ₹20/day for NIL returns.
• Section 50(1): Interest @ 18% per annum charged on delayed net cash tax payment.
• CBIC Notification No. 19/2021-CT: Maximum late fees are capped based on annual turnover slabs.