GST calculator · Section 50(1), Rule 88B(1) and (2), and Section 49(1)

GSTR-3B Interest Calculator with Cash Ledger Deposits

Estimate delayed GSTR-3B interest where cash was deposited into the electronic cash ledger at different times. Compare the payment timeline and applicable Rule 88B treatment.

Working estimate, not a determination. Check the facts, applicable notification and current legal position before relying on a calculated date or amount.

Interest on a late GSTR-3B with cash in the ledger and several payments

Legal basis: Section 50(1) and its proviso; Rule 88B(1) and (2); proviso to Rule 88B(1) inserted by No. 12/2024-CT with effect from 10.07.2024; Section 49(1). See the interest article for the case law. Review date: 19 October 2026.

One return, the ledger and each payment

Enter the cash part of the liability, the cash already in the ledger on the due date, and each later deposit into the cash ledger. The result is shown under both readings of when cash counts as paid, and the one that applies is marked.

Due date of the return

Date the return was filed (cash ledger debited)

Tax paid in cash through the return (₹)

Cash in the electronic cash ledger on the due date, available for this return (₹)

Interest rate (% a year)

The return was filed after proceedings under Section 73, 74 or 74A had begun for the period

Deposits into the cash ledger after the due date (PMT-06)

Cash counts when deposited

Cash counts when debited

Position that applies

GSTR-3B interest working paper, several payments

Inputs will appear here after the calculation runs.

← All GST calculators GST Reference Report an issue