GST Late Fee & Interest Calculator
Filing GSTR-3B, GSTR-1, or annual returns after statutory due dates attracts late fees under Section 47 of the CGST Act plus 18% p.a. interest under Section 50(1) on net cash tax liability. Compute exact penalties with applicable statutory turnover caps.
Delay Parameters Section 47 / 50
Penalty & Interest Summary
Statutory Slabs & Amnesty Scheme Caps
Pursuant to CBIC Notification No. 19/2021-Central Tax and subsequent amendments, the maximum late fees payable under Section 47 for delayed filing of GSTR-3B and GSTR-1 are rationalized as follows:
| Taxpayer Category / Annual Turnover | Per Day Rate (CGST + SGST) | Maximum Statutory Cap |
|---|---|---|
| Nil Tax Liability | ₹20 per day (₹10 + ₹10) | ₹500 (₹250 CGST + ₹250 SGST) |
| Turnover up to ₹1.5 Crore | ₹50 per day (₹25 + ₹25) | ₹2,000 (₹1,000 CGST + ₹1,000 SGST) |
| Turnover between ₹1.5 Cr and ₹5 Cr | ₹50 per day (₹25 + ₹25) | ₹5,000 (₹2,500 CGST + ₹2,500 SGST) |
| Turnover above ₹5 Crore | ₹50 per day (₹25 + ₹25) | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
Section 50 Interest Rules: Net Cash Liability Basis
Following the landmark amendment to Section 50(1) with retrospective effect from July 1, 2017, interest for delayed GST payment is levied only on the net cash liability paid through the Electronic Cash Ledger (Form GST PMT-05), NOT on the gross tax liability settled through available Input Tax Credit.