GST Late Fee & Section 50 Interest Calculator
Compute statutory late fees under Section 47 and 18% p.a. interest liability under Section 50 on net cash tax for delayed GSTR-3B and GSTR-1 returns.
D BIZ GST Late Fee & Interest Calculator
Calculate mandatory statutory late fees and 18% p.a. interest liability for delayed GSTR-3B and GSTR-1 filings.
Delay & Tax Parameters
Total Penalty & Interest
Section 47 Late Fee & Section 50 Interest Math
As of September 30, 2026, late fees under Section 47 are automatically populated in the GSTR-3B of the subsequent tax period. Section 50 interest must be self-assessed and paid by the taxpayer; failure to deposit interest leads to recovery notices under Section 73/74.
Following the retrospective amendment to Section 50(1), interest is payable only on that portion of the tax which is paid by debiting the electronic cash ledger (Cash portion), not on the tax discharged through Input Tax Credit (ITC).
How to Use the GST Late Fee & Section 50 Interest Calculator
Select Return Category
Choose between Regular Tax Liability Return and Nil Return.
Enter Net Cash Tax Liability
Input tax payable after deducting available Input Tax Credit (ITC).
Specify Days of Delay
Enter number of days elapsed after the 20th of the following month.
Review Statutory Challan Amount
View total Late Fee, 18% interest, and final amount to deposit via GST PMT-06.
Key Highlights & Capabilities
Frequently Asked Questions (FAQs)
Is interest under Section 50 charged on gross tax or net cash tax?
Interest under Section 50(1) is charged strictly on the NET tax paid in cash through the electronic cash ledger. No interest is payable on tax discharged through Input Tax Credit (ITC) balance.
What is the maximum late fee cap for Nil GST returns?
For Nil tax liability returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST), capped at a maximum of ₹500 per return.
What is the interest rate on delayed payment of GST?
The statutory interest rate is 18% per annum under Section 50(1). However, if Input Tax Credit is wrongly availed and utilized, interest is charged at 24% per annum under Section 50(3).
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