Interest & Late Fee Calculator

Section 50 interest · Section 47 late fees · GSTR-1 / 3B / 9

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Module 7 · Available

Interest & Late Fee — Single Return

Computes Section 50 interest and Section 47 late fees with the post-2022 slab caps.

Delay (days)0
Interest u/s 50 @ 18% × 0 days₹ 0
Late fee gross (₹50/day)₹ 0
Late fee cap₹ 2,000
Late fee (after cap)₹ 0
Total Challan Payable₹ 0

For GSTR-3B, Section 50(1) proviso restricts interest to the net cash component of the delayed liability. GSTR-1 has no tax-payment component — only Section 47 late fee applies. Late-fee caps shown reflect Notif 19/2021-CT, 22/2021-CT and 07/2023-CT slabs.