GST Interest & Late-Fee Estimator

How this estimate works

Late fee is charged for each day a return is filed after its due date, under the CGST Act and again under the SGST or UTGST Act, up to a maximum. Notifications have reduced the daily fee and set lower maximums by return type and turnover: for example, ₹50 a day (₹25 + ₹25) for GSTR-3B and GSTR-1, capped at ₹2,000 where the previous year's turnover was up to ₹1.5 crore, and ₹20 a day for a nil return, capped at ₹500. No late fee is charged under the IGST Act, or for CMP-08.

Interest under section 50(1) is 18% a year on tax paid late. Where a return is filed late, it is charged only on the part of the tax paid in cash, not on the part set off with input tax credit. Cash already in your electronic cash ledger from the due date is excluded. This relief does not apply to tax that relates to an earlier period, or where proceedings under section 73, 74 or 74A have started: interest is then on the full tax.

Input tax credit wrongly taken and used attracts interest under section 50(3) at 18% a year from the date it was used until it is reversed. Credit that was taken but never used does not attract interest.

A return generally cannot be filed more than three years after its due date.

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