Back to Tools Hub*section 47 & section 50 cgst act computation*

GST Late Fee & Interest Calculator

Calculate statutory late filing fees for GSTR-3B and GSTR-1 under Section 47 (with turnover relief caps) plus 18% p.a. interest on net cash tax liability under Section 50 of the CGST Act.

Sec 50 Interest: 18% p.a.Capped as per Notif 19/2021FY 2026-27 Rates

GST Return Parameters

NIL returns are eligible for reduced late fees (₹20/day, capped at ₹500).
Interest applies strictly on the cash ledger liability, not on input tax credit.

GST Challan Summary

Total Amount Due (Tax + Late Fee + Interest)
₹ 53,282
Delay Period52 Days
CGST Late Fee (Section 47)₹ 1,000
SGST Late Fee (Section 47)₹ 1,000
Total Late Fee₹ 2,000
Section 50 Interest (18% p.a.)₹ 1,282
Portal Auto-Population: The calculated late fee will automatically populate in Table 5.1 of your next GSTR-3B return. Interest must be self-assessed and paid via DRC-03 or in the current GSTR-3B tax payment challan.

GST Late Fee Caps & Section 50 Interest Provisions

Late Fee Waiver & Caps: Through Notification No. 19/2021-Central Tax, the Central Board of Indirect Taxes & Customs (CBIC) rationalized late fees to ease compliance for MSMEs. Nil returns are capped at ₹500 (₹250 CGST + ₹250 SGST), while entities with turnover up to ₹1.5 Cr have fees capped at ₹2,000.

Section 50 Net Cash Liability Rule: Following the landmark amendment to Section 50, interest at 18% p.a. is payable only on the portion of tax paid by debiting the electronic cash ledger. No interest is payable on tax discharged by utilizing valid Input Tax Credit (ITC).