GST Late Fee (Sec 47) & Interest Calculator
GSTR-3B / GSTR-1 statutory late fee with turnover caps and 18% cash liability interest.
Interest u/s 50 is charged at 18% p.a. only on net tax paid through Electronic Cash Ledger (not on ITC).
GST Delay Liability Working
Taxpayer: Apex Industrial Solutions | GSTIN: 27AAACA9876C1Z4 | Return: GSTR-3B
| Statutory Head | Calculation Basis | Amount (INR) |
|---|---|---|
| Central Tax (CGST) Late Fee u/s 47 | ₹25/day for 25 days (Capped) | ₹625 |
| State Tax (SGST) Late Fee u/s 47 | ₹25/day for 25 days (Capped) | ₹625 |
| Interest on Delayed Cash Tax u/s 50 | 18% p.a. on ₹1,20,000 for 25 days | ₹1,479 |
| Total Late Fee & Interest Payable | To be discharged in GSTR-3B Table 5.1 | ₹2,729 |
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Statutory & Compliance Disclaimer
This tool is an automated calculation, formatting, and compliance aid provided for informational purposes only. It does not constitute formal legal, taxation, or professional auditing advice. Calculations, citations, and draft documents must be independently verified by a qualified Chartered Accountant (CA) or Company Secretary (CS) against statutory provisions and applicable ICAI/ICSI guidelines before execution or certification.