GST calculator · Section 47(1), Section 50(1) and Rule 88B
GSTR-3B Late Fee and Interest Calculator
Estimate late fee for a delayed GSTR-3B return and interest on the tax discharged in cash, using the dates, turnover band and tax period entered. Review caps and applicable notifications before relying on the result.
Working estimate, not a determination. Check the facts, applicable notification and current legal position before relying on a calculated date or amount.
Late fee and interest on a delayed GSTR-3B
Legal basis: Section 47(1), Section 50(1), Rule 88B and the period-specific late-fee notifications reflected in the calculator. Review date: 19 October 2026.
Delayed return
Interest is charged on the cash portion only, per Rule 88B(1), unless the return was furnished after proceedings under Section 73, 74 or 74A had begun for the period. In that case tick the box below: interest then runs on the whole tax unpaid, under Rule 88B(2).
Days of delay
0
Interest under Section 50(1)
₹0
Late fee under Section 47(1)
₹0
Enter the dates above.
Delayed GSTR-3B working paper
Inputs will appear here after the calculation runs.