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
Automate Your GST Invoices, E-Way Bills & GSTR-1/3B Filings
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