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GST Late Fee & Interest Calculator 2026 — GSTR-3B & GSTR-1 (s.47 & s.50)

Central Goods and Services Tax Act, 2017, ss. 47 & 50

Calculate GST late fees under Section 47 (₹50/day standard, ₹20/day NIL) with turnover amnesty caps, and Section 50 interest at 18% on net cash tax liability.

Quick Statutory Answer

Under Section 47 of the CGST Act 2017 (read with statutory rationalisation notifications), late filing of GSTR-3B attracts a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) for tax returns, or ₹20 per day (₹10 CGST + ₹10 SGST) for NIL returns. The fee is capped at ₹500 for NIL returns, ₹2,000 for turnover up to ₹1.5 Cr, and ₹5,000 for ₹1.5 Cr–₹5 Cr. Additionally, Section 50 mandates interest at 18% per annum on the net tax liability paid in cash through the electronic cash ledger (excluding ITC in the credit ledger).

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How this is calculated

  • Section 47 CGST: Late fee of ₹25 CGST + ₹25 SGST (₹50/day total) for each day of delay beyond the statutory return due date.
  • NIL Returns: Reduced statutory late fee of ₹10 CGST + ₹10 SGST (₹20/day total) for returns with zero outward/inward tax liability.
  • Statutory Turnover Caps (Notification No. 19/2021-CT onwards): Maximum late fee capped at ₹500 for NIL returns, ₹2,000 for annual turnover up to ₹1.5 Crore, ₹5,000 for turnover between ₹1.5 Crore and ₹5 Crore, and ₹10,000 for turnover above ₹5 Crore.
  • Section 50 Interest: 18% per annum on the net tax liability paid through electronic cash ledger (from due date to actual payment date). Under the proviso to Section 50(1), interest does NOT apply on tax paid by debiting the electronic credit ledger (ITC).
  • Input Tax Credit (ITC) wrongly availed and utilised: attracts interest at 18% per annum under Section 50(3), from the date of utilisation (Rule 88B). The Act permits up to 24%, but 18% is the notified rate.

The provision this implements

  • Section 50, Central Goods and Services Tax Act, 2017 — 18% annual interest on delayed net cash tax payment under Section 50(1), and 18% on wrongly availed and utilised ITC under Section 50(3).
  • Section 16, Central Goods and Services Tax Act, 2017 — Invoice, receipt, the supplier's filing, tax actually paid and your own return: the conditions for ITC, the 180-day payment rule, and the section 16(4) cut-off of 30 November.
  • Section 44, Central Goods and Services Tax Act, 2017 — Every regular registered person files an annual return reconciling the year's returns with the audited accounts: by 31 December under the Rules, and never more than three years after the due date.
  • Section 47, Central Goods and Services Tax Act, 2017 — A daily late fee for every day a GST return is overdue: ₹50/day standard, ₹20/day NIL, subject to turnover-based rationalisation caps.

GST Return Late Fee Slabs & Section 50 Interest Caps (AY 2026)

GST Return Late Fee Slabs & Section 50 Interest Caps (AY 2026)
Return / Turnover Category Daily Late Fee (CGST+SGST) Statutory Maximum Cap Section 50 Cash Interest ITC Credit Ledger Impact
NIL GSTR-3B Return ₹20 / day (₹10 + ₹10) ₹500 (₹250 + ₹250) Nil (no cash liability) No impact
Turnover up to ₹1.5 Crore ₹50 / day (₹25 + ₹25) ₹2,000 (₹1,000 + ₹1,000) 18% p.a. on cash tax Exempt from interest
Turnover ₹1.5 Cr to ₹5 Crore ₹50 / day (₹25 + ₹25) ₹5,000 (₹2,500 + ₹2,500) 18% p.a. on cash tax Exempt from interest
Turnover Above ₹5 Crore ₹50 / day (₹25 + ₹25) ₹10,000 (₹5,000 + ₹5,000) 18% p.a. on cash tax Exempt from interest
Wrongly Utilised ITC Not applicable Adjudicated demand 18% p.a. under s.50(3), from date of use Reversal required + penalty

Worked example

On a GSTR-3B return due 20 February 2026 filed 45 days late on 6 April 2026 with ₹30,000 net cash tax liability (₹50,000 tax minus ₹20,000 ITC): statutory late fee under Section 47 at ₹50/day is ₹2,250 (capped at ₹5,000). Interest at 18% p.a. under Section 50 on net cash tax for 45 days is ₹666, making the total statutory addition ₹2,916.

Common questions

What is the late fee for GSTR-3B per day?

Under Section 47 of the CGST Act, the daily late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability, and ₹20 per day (₹10 CGST + ₹10 SGST) for NIL returns, subject to statutory turnover caps.

Is GST interest charged on gross tax or net tax liability?

Under the proviso to Section 50(1) of the CGST Act (retrospectively amended from 1 July 2017), interest @ 18% p.a. is payable only on the net tax liability paid in cash through the electronic cash ledger. Any tax paid by debiting the electronic credit ledger (using ITC) does not attract interest.

What is the maximum late fee for GSTR-3B?

Under CBIC rationalisation notifications, the maximum late fee per return is capped at: ₹500 for NIL returns, ₹2,000 for taxpayers with turnover up to ₹1.5 Crore, ₹5,000 for turnover between ₹1.5 Crore and ₹5 Crore, and ₹10,000 for turnover exceeding ₹5 Crore.

Can GST late fees be waived by the GST officer?

No individual GST officer has the power to waive Section 47 late fees. A waiver can only be notified by the Central Government on the recommendation of the GST Council via official notification.

What is the interest rate on delayed GST payment in 2026?

The statutory interest rate under Section 50(1) of the CGST Act is 18% per annum calculated on daily basis on the cash tax liability. If input tax credit (ITC) has been wrongly availed and utilised, interest under Section 50(3) is also 18% per annum, from the date of utilisation — the Act caps it at 24%, but 18% is the notified rate.

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