GSTR-3B Late Fee & Interest Calculator
A late GSTR-3B (for June 2021 onward) costs Rs 50 per day in late fee (Rs 25 CGST + Rs 25 SGST), or Rs 20 per day for a nil return. The fee is capped at Rs 500 for nil returns and Rs 2,000, Rs 5,000 or Rs 10,000 for everyone else, depending on last year's turnover. On top of that you pay 18% p.a. Section 50 interest on the tax you pay in cash, for each day after the due date.
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Due dates for this month: GSTR-3B due date October 2026 (20 Oct monthly; 22 or 24 Oct quarterly by state).
Don't let the date slip. A late GSTR-3B costs ₹50 a day (₹20 for a nil return) in late fee, plus 18% a year interest on tax paid in cash. Work out yours above.
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No risk: 14-day full refund for any reason (email mininglife7@gmail.com). It is a calendar, not a filing service or tax advice.
Rules used and when we checked them
- Daily rates: Rs 25/day per Act, or Rs 10/day per Act for a nil return. Source: Notification 76/2018-Central Tax (gstcouncil.gov.in). Checked 13 Oct 2026.
- Caps for tax periods from June 2021: nil return Rs 250; turnover up to Rs 1.5 crore Rs 1,000; turnover over Rs 1.5 crore up to Rs 5 crore Rs 2,500 (per Act). Source: Notification 19/2021-Central Tax (PDF). Checked 13 Oct 2026.
- Above Rs 5 crore: Notification 19/2021 sets no separate cap for this band, so the statutory maximum applies. Section 47(1) sets Rs 100/day up to Rs 5,000 (per Act); the Rs 25/day reduced rate still applies. Source: CGST Act s.47 (taxinformation.cbic.gov.in). Checked 13 Oct 2026.
- Interest rate: 18% p.a. under Section 50(1). Source: Notification 13/2017-Central Tax (gstcouncil.gov.in). Checked 13 Oct 2026.
- Cash-only interest: interest is charged only on the part of the tax paid through the electronic cash ledger. This is the proviso to Section 50(1), substituted by s.112 of the Finance Act 2021 with effect from 1 July 2017. It does not apply if the return is filed after proceedings under s.73/74 have started. Source: Finance Act 2021 s.112 (secondary: eCourtsIndia mirror of India Code). Checked 13 Oct 2026. The date s.112 came into force (1 June 2021, S.O. 2129(E)) was confirmed on a secondary site (gstpress.com). Its number, Notification 16/2021-CT, comes from a secondary source only (consultease.com) and is not re-verified on an official site.
- Later changes: the only later amendment we found is Notification 33/2021-CT, which extended the old amnesty filing window to 30 Nov 2021 and did not change the caps (secondary: finodha.in). Checked 13 Oct 2026. We found no 2022–2026 notification that changes these caps, but the search was not exhaustive, so this is not re-verified as complete.
Not covered: one-off waivers (for example for disasters or portal glitches), quarterly QRMP filers, tax periods before June 2021, and 24% interest under s.50(3). Interest is worked out as actual days ÷ 365 and assumes the cash was paid on the filing date. The amount on the GST portal is final.