GST Late Fee & Interest Calculator
Calculate exact statutory late fees under Section 47 and 18% interest under Section 50 on delayed GSTR-3B, GSTR-1, and CMP-08 returns with live turnover capping.
Instant GST Penalty & Interest Engine
Section 47 Late Fee Caps + Section 50(1) Net Cash Interest Rules
| Head | Tax | Int (18%) | Late Fee |
|---|---|---|---|
| CGST | ₹10000 | ₹128.22 | ₹650 |
| SGST | ₹10000 | ₹128.22 | ₹650 |
| IGST | ₹0 | ₹0 | ₹0 |
GST Late Fee Structure & Turnover Capping Rules (Section 47)
To provide relief to small taxpayers, the CBIC introduced rationalized late fee caps under Section 47 of the CGST Act based on turnover slabs:
| Taxpayer Category / Return Type | Daily Late Fee (CGST + SGST) | Maximum Capping (Per Return) | Statutory Reference |
|---|---|---|---|
| Nil Return (GSTR-3B / GSTR-1) | ₹20 / Day (₹10 CGST + ₹10 SGST) | ₹500 (₹250 + ₹250) | Notif 19/2021-CT |
| Turnover up to ₹1.5 Crore | ₹50 / Day (₹25 CGST + ₹25 SGST) | ₹2,000 (₹1,000 + ₹1,000) | Notif 19/2021-CT |
| Turnover ₹1.5 Cr to ₹5 Crore | ₹50 / Day (₹25 CGST + ₹25 SGST) | ₹5,000 (₹2,500 + ₹2,500) | Notif 19/2021-CT |
| Turnover above ₹5 Crore | ₹50 / Day (₹25 CGST + ₹25 SGST) | ₹10,000 (₹5,000 + ₹5,000) | Section 47(1) |
| Composition Scheme (CMP-08) | ₹50 / Day (Nil: ₹20 / Day) | ₹2,000 (Nil: ₹500) | Section 10 Rules |
Interest on Delayed Payment of GST (18% vs 24%)
Interest under GST is mandatory and runs on daily accrual from the day immediately following the due date until the date of payment:
QRMP Scheme State-Wise Due Dates
Taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme have bifurcated GSTR-3B due dates:
How to Avoid Heavy GST Late Fees & Interest Penalties
Reconcile GSTR-2B Monthly
Match purchases with vendor uploads to maximize eligible ITC and minimize cash ledger payouts.
File GSTR-1 by 11th
Ensure B2B invoices reflect in your buyers' GSTR-2B on time so they never withhold your payments.
Use Automated Accounting
Generate 1-click GSTR-1 JSON and GSTR-3B summary directly from GST Munshi with 100% portal compliance.
GST Late Fee & Interest FAQs
Recommended Video Tutorials & Practical Walkthroughs
Watch these handpicked, expert video guides covering practical compliance, step-by-step procedures, and real-world implementation:
Recommended Video Tutorials & Practical Guides
Automate Your GST Invoices, E-Way Bills & GSTR-1/3B Filings
Join thousands of Indian retailers, wholesalers, and Chartered Accountants who save hours every month with GST Munshi's automated billing & return preparation.
Questions & Discussion
Have a question or feedback about GST Late Fee & Section 50 Interest Calculator? Ask below. Dedicated discussion thread for this page.
Loading live discussions...
Compliance Tool Lab
Compliance Tool Lab is a specialized editorial research unit at GST Munshi comprising Chartered Accountants, tax litigators, commercial bankers, and policy analysts dedicated to verifying Indian statutory circulars (CBIC, CBDT, RBI, IRDAI, and Ministry Gazettes) into actionable guides.
