GSTR-3B Late Fee & Interest Calculator
Estimate late fee and 18% interest for delayed GSTR-3B. Each tax month has its own cap. Figures stay in your browser.
Enter GSTR-3B details
Choose the first and last unfiled tax months. Due date is the 20th of the next month. Each month keeps its own late-fee cap.
Result
Late fee + interest, not the original taxRs 0.00
| Status | Enter dates and calculate |
|---|---|
| Per-day late fee | — |
| Fee before cap | — |
| Cap applied | — |
| CGST late fee | — |
| SGST / UTGST late fee | — |
| 18% charged on | — |
Month-by-month working
Each row is one GSTR-3B. Late-fee cap applies to that month only.
| Tax month | Due date | Days late | Cash tax | Fee before cap | Late fee after cap | 18% on cash tax | Working | Extra payable |
|---|---|---|---|---|---|---|---|---|
| Totals | — | — | — | — | — | |||
Sum of each month’s late fee + interestRs 0.00
You still pay the original cash tax of each month on the portal. This total is only late fee and interest.
Rs 500 / Rs 2,000 is the cap for one month — not for the whole delay
GSTR-3B due date is generally the 20th of the next month. If you file on 23 September 2026 and these returns are still open:
| Tax month | Due date | Late fee for that return |
|---|---|---|
| May 2026 | 20 June 2026 | Own cap — NIL Rs 500 or regular cap by turnover |
| June 2026 | 20 July 2026 | Another cap |
| July 2026 | 20 August 2026 | Another cap |
| August 2026 | 20 September 2026 | Another cap |
Four pending NIL GSTR-3Bs can mean up to Rs 2,000 late fee (4 × Rs 500), plus interest on any cash tax. Tick “more than one pending GSTR-3B” to see every month.
Legal basis used
- Section 47, CGST Act, 2017 — late fee for delayed return. CBIC
- Notification No. 76/2018 – Central Tax — reduced daily late fee Rs 25 + Rs 25 (NIL Rs 10 + Rs 10).
- Notification No. 19/2021 – Central Tax dated 01.06.2021 — GSTR-3B caps from June 2021. GST Council 19/2021-CT
- Section 50 read with Rule 88B — interest on net cash tax from the day after the due date. CBIC
- Notification No. 13/2017 – Central Tax dated 28.06.2017 — 18% p.a. GST Council
- GSTN advisory (Jan 2026 tax period) — interest on (net tax minus minimum cash-ledger balance) × 18% × days / 365. GSTN PDF
- Portal: gst.gov.in
If CBIC issues a new waiver, the GST portal amount prevails.
Quick notes
GSTR-3B late fee used here
Regular Rs 50/day (25+25). NIL Rs 20/day (10+10). Combined caps from June 2021: NIL Rs 500; AATO up to Rs 1.5 Cr Rs 2,000; Rs 1.5–5 Cr Rs 5,000; above Rs 5 Cr Rs 10,000.
Tamil Nadu QRMP
Monthly GSTR-3B is generally the 20th. QRMP Category I (including Tamil Nadu) quarterly GSTR-3B is often the 22nd. Edit the due date if your GSTIN is QRMP.
Educational tool by FinCore Analytics, Avaniyapuram, Madurai. Not GSTN software. FinCore Analytics is a consultancy and does not provide statutory audit.
