Is interest calculated on gross or net liability?

From 1-Jul-2017 onwards, interest under s.50(1) is computed on the net tax paid in cash (after utilising eligible ITC). Use the net cash liability here, not gross.

Does the late fee apply per Act?

Yes. The cap is per Act — so for an intra-state regular GSTR-3B, the effective cap is ₹5,000 CGST + ₹5,000 SGST = ₹10,000. This calculator shows the per-Act fee.

Can the late fee be waived?

Only via CBIC notification (amnesty schemes). Routine waivers are not available. If you have a justifiable cause, you may appeal under s.107 — speak to a CA.

GSTBusiness

GST Late Fee & Interest

Late fee (₹50/day, ₹20/day NIL) and 18% p.a. interest on delayed GSTR-3B filing.

Your inputs

Tax liability (CGST + SGST + IGST)₹50,000

₹

Days late

Return type

Result

Late fee: ₹750
Interest @ 18% p.a.: ₹370
Total to pay: ₹1,120

Get this reviewed by a CA

Reviewed by CA team

Estimates only — rules change frequently. Please verify with a CA before you file, invest, or sign anything.

Assumptions

Late fee is the lower of ₹50/day (regular) or ₹20/day (NIL), with statutory caps.
Interest under section 50 of CGST Act at 18% p.a. on net tax in cash ledger.

Late fee vs interest

How this is calculated

Reviewed by CA team

Late fee = min(per-day rate × days, statutory cap)
  Regular: ₹50/day, cap ₹5,000
  NIL:     ₹20/day, cap ₹500
Interest = tax liability × 18% × days ÷ 365  (s.50 CGST Act)

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