Late Fee & Interest

Section 47 + Section 50 + Rule 88B · exact statutory formulas · no login needed.

Return Type

Due Date

Filing DateNot filed yet

AATO — Annual Aggregate Turnover ₹

Sets the GSTR-3B / GSTR-1 late fee cap (₹2,000 / ₹5,000 / ₹10,000).

Nil return (zero outward supply and zero tax payable)

Net Cash Tax Liability ₹ (for interest calculation)

Cash Ledger Balance ₹ (optional)

Balance already in the electronic cash ledger reduces the interest base (Rule 88B).

Wrongfully availed AND utilised ITC (18% interest — Section 50(3), reduced from 24% by Finance Act 2022)

Enter the return details and select a due date to compute the exact late fee and interest.

Estimates use statutory rates as of June 2026 (Notifications 19 & 20/2021-CT, 07/2023-CT; Circular 246/03/2025-GST). The GST portal computes the final liability on the actual date of filing — verify before paying.