FY 2025–26 / AY 2026–27
GST late fee & interest
Estimate GSTR-3B delay costs and cash-tax interest.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Fee = minimum of daily fee × days and the applicable cap. Interest = overdue cash tax × annual rate × days / 365.
What you need to enter
- Net cash tax liability paid late
- Preceding financial-year turnover
- Nil return?
- Applicable return / payment due date
- Actual filing / payment date
- Applicable annual interest rate (%)
Assumptions and limitations
GSTR-3B general reduced fee schedule from June 2021 onward; combined CGST + SGST figures. Assumes no waiver/extension and cash liability overdue for the full delay. Wrongly availed/utilised ITC, demand proceedings and different tax periods need separate treatment. A nil return assumes no cash liability.
General combined fee: ₹20/day nil, ₹50/day otherwise; caps ₹500 nil, ₹2,000 up to ₹1.5 crore turnover, ₹5,000 up to ₹5 crore, ₹10,000 above. Assumes filing/payment on the same date. Check period-specific waivers, extensions and electronic-cash-ledger relief before payment.