GSTR-3B Late Fee and Interest Calculator

Calculate the exact late fee and interest due for delayed GSTR-3B, GSTR-1, GSTR-9, and GSTR-4 filings. Updated for FY 2025-26 CBIC notifications.

Return details

Return type

Filing status

Annual turnover

I am filing under QRMP scheme (quarterly)

Tax period (YYYY-MM for monthly, YYYY for annual)

Actual filing date

CGST liability: ₹10,000

SGST liability: ₹10,000

IGST liability: ₹0

Late fees and interest

Filed on time. No late fee or interest applies.
Due date: 2026-07-20

Frequently asked questions

Under Section 47 of the CGST Act, the late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for a normal GSTR-3B return, subject to a cap based on annual turnover: ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5-5 crore, and ₹10,000 for above ₹5 crore. The fee is charged from the day after the due date until the actual filing date.

For NIL returns (no tax liability), the late fee is ₹20 per day (₹10 CGST + ₹10 SGST), subject to the same turnover-based caps. No interest under Section 50 applies to NIL returns since there is no outstanding tax liability.

No. GST late fees can only be paid in cash through the GST portal electronic cash ledger. You cannot offset late fees against your Input Tax Credit (ITC) balance. This is a common point of confusion: only the tax liability portion (CGST, SGST, IGST) can be paid using ITC; penalties and late fees must be paid in cash.

Section 50 of the CGST Act requires you to pay interest at 18% per annum on any net tax liability paid after the due date. It is calculated on the outstanding cash tax liability (after ITC adjustment) for the number of days delayed. Interest cannot be paid using ITC and must be deposited in cash. A higher rate of 24% applies only on excess ITC claims.

The GST portal does not allow filing of returns older than 3 years from the original due date. If you miss this window, you cannot file the return at all, which can create compliance issues, block your GST registration renewal, and lead to assessments by the GST department. The 3-year cut-off is absolute and has no provision for condonation.

Related calculators

Late fee is capped based on turnover bracket per CBIC notifications. Interest at 18% p.a. applies to CGST + SGST + IGST liability for normal returns. NIL returns attract a lower late fee cap. This calculator is for guidance only; consult a GST practitioner for official liability determination.

GSTR-3B Late Fee and Interest Calculator

Calculate the exact late fee and interest due for delayed GSTR-3B, GSTR-1, GSTR-9, and GSTR-4 filings. Updated for FY 2025-26 CBIC notifications.

Return details

Return type

Filing status

Annual turnover

I am filing under QRMP scheme (quarterly)

Tax period (YYYY-MM for monthly, YYYY for annual)

Actual filing date

CGST liability: ₹10,000

SGST liability: ₹10,000

IGST liability: ₹0

Late fees and interest

Filed on time. No late fee or interest applies.
Due date: 2026-07-20

Frequently asked questions

Related calculators

GSTR-3B Late Fee and Interest Calculator

Frequently asked questions

How is the GSTR-3B late fee calculated?

What is the late fee for a NIL GSTR-3B return?

Can I pay the GSTR-3B late fee using ITC?

What is Section 50 interest and when does it apply?

What happens if I miss the 3-year GST filing deadline?

GSTR-3B Late Fee and Interest Calculator

Frequently asked questions

How is the GSTR-3B late fee calculated?

What is the late fee for a NIL GSTR-3B return?

Can I pay the GSTR-3B late fee using ITC?

What is Section 50 interest and when does it apply?

What happens if I miss the 3-year GST filing deadline?