Estimate what a late GST return will cost you. Enter the return type, days late, and tax due to get the late fee and the 18% annual interest on outstanding tax.
If you file GSTR-3B after the due date, two charges apply: a per-day late fee, and interest on any unpaid tax. This tool estimates both from your days late and tax due. It uses the standard rates in force for most taxpayers, so you know roughly what to keep aside before you file.
For a normal GSTR-3B with tax, the late fee is ₹50 per day (₹25 CGST plus ₹25 SGST). For a nil return it is ₹20 per day (₹10 plus ₹10). Late fees are subject to caps that depend on your turnover. Interest is charged at 18% per year on the outstanding tax, calculated for the number of days of delay. Interest applies only to tax paid late, not to the late fee.
A trader files GSTR-3B 15 days late with ₹50,000 of tax due. The late fee is 15 x ₹50, which is ₹750 (₹375 CGST and ₹375 SGST). Interest is ₹50,000 x 18% x 15 / 365, about ₹370. Total extra payable is roughly ₹1,120 on top of the tax itself.
For a normal GSTR-3B with tax, it is Rs 50 per day, split as Rs 25 CGST and Rs 25 SGST. For a nil return it is Rs 20 per day. Caps apply based on turnover, so very long delays do not grow without limit.
Interest is 18% per year on the tax you pay late, worked out day by day for the period of delay. The formula is tax x 18% x days late / 365. It applies to the unpaid tax only, not to the late fee.
Yes, a reduced one. A nil GSTR-3B still attracts Rs 20 per day (Rs 10 CGST and Rs 10 SGST) until you file, subject to a cap. Filing on time even when there is no tax avoids this.
The government sometimes announces amnesty schemes or caps that reduce accumulated late fees for specific periods. Interest on tax is generally not waived. Always check the latest notifications on the GST portal or with your accountant.
Commmerce keeps your sales, tax, and invoices in one place so your GST data is ready to file on time, every time.
See Commmerce
