GST Interest & Penalty Calculator
Accurately calculate Section 50 Interest and Late Fees for GSTR-1, 3B, and Annual Returns. Includes logic for 0.04% Turnover Cap.
GSTR-3B Delay
You pay Late Fee (Sec 47) AND Interest (Sec 50) on net cash tax liability.
GSTR-1 Delay
Late fees apply even if no tax is payable. E-way bill blocking happens after 2 months.
Annual Return (GSTR-9)
Capped at 0.04% of state turnover. Can be lakhs for big firms.
Is there any Amnesty Scheme Active?
Currently, there is no active Amnesty Scheme for GSTR-3B or GSTR-1. Standard late fees apply. Government schemes are temporary and usually notified via CBIC circulars.
*Interest @ 18% is statutory and is almost NEVER waived by Amnesty schemes.
GST Late Fee Master Chart (2025)
Penalties under Section 47 of the CGST Act vary by return type. Use this matrix to find your exact liability.
| Return Type | Nil Return | Normal Return | Max Cap |
|---|---|---|---|
| GSTR-1 & GSTR-3B Regular Monthly/Quarterly | ₹20 / day | ₹50 / day | ₹500 (Nil) ₹10,000 (Normal) |
| GSTR-4 Composition Dealer | ₹20 / day | ₹50 / day | ₹500 (Nil) ₹2,000 (Normal) |
| GSTR-5, 5A, 6, 7, 8 Special Returns (TDS/ISD/NR) | ₹20 / day | ₹50 / day | Standard Cap Applies |
| GSTR-9 / 9C Annual Return | ₹200 / day | ₹200 / day | 0.04% of Turnover |
| GSTR-10 Final Return (Cancellation) | ₹200 / day | ₹200 / day | ₹10,000 Fixed |
Interest Under Section 50: The Hidden Cost
Unlike Late Fees, the GST Portal does not auto-populate interest for the current month. You must self-assess and pay it to avoid notices.
18% Interest
Applicable on Late Payment of tax.
Calculation Base: Only on Net Cash Liability. (Input Credit portion is free from interest).
24% Interest
Applicable on Excess ITC Claimed.
Condition: If you claimed wrong ITC and *utilized* it to pay tax, you must reverse it with 24% interest.
Manual Calculation Formula
Want to verify the numbers yourself? Here is how Section 50 Interest is calculated manually.
Example: Mr. Sharma's Case
Note: Divide by 365 (or 366 in leap year) to get the exact daily interest value.
Consequences of Non-Filing
18% Accumulation
Interest meter keeps running every single day until you discharge the liability in cash.
E-Way Bill Blocked
If you miss filing for 2 consecutive periods, your E-Way Bill generation facility is instantly blocked (Rule 138E).
Registration Cancelled
The proper officer can suo-moto cancel your GSTIN under Section 29 if returns remain pending for 6 months.
How to Pay Late Fees?
Login to GST Portal & Go to 'Returns Dashboard'
Select the period for which you are filing the delayed return
The Portal auto-populates 'Late Fee' in the next month's return
For Interest, manually enter amount in Table 6.1 (Payment of Tax)
Create Challan & Pay via Net Banking / NEFT
Important Rule
You cannot file the current month's return until the Previous Month's Late Fee is paid. The system will force you to discharge the liability of the previous period before accepting the current GSTR-3B.
Quick Rules
- GSTR-1/3B: Max penalty ₹10,000 (Normal) or ₹500 (Nil).
- Interest: 18% p.a. only on Cash Portion (Net Liability).
- Amnesty: Check specific notifications for waivers.