GST Late Fee & Section 50 Interest Calculator
Compute statutory interest on net cash tax liability @ 18% p.a. under Section 50(1) and tiered daily late fees for delayed GSTR-3B / GSTR-1 returns under Section 47 for regular and nil returns.
SEC 50 & SEC 47•CBIC Notification Aligned
All CalculatorsReturn Category:
Annual Turnover Tier (Late Fee Cap)
Output Tax & ITCNet Cash: ₹1,20,000
Gross Output Tax Liability (CGST + SGST + IGST)
Eligible Input Tax Credit (ITC) Available
Section 50(1) proviso limits interest to net cash paid via electronic cash ledger.
Delay Duration (Past Due Date)
Number of Days Delayed45 Days
Total Cash Remittance Required
Grand Total Dues: ₹1,24,663
Includes ₹2,663 in Section 50 interest and ₹2,000 in Section 47 late fees.
Total Penal Additions
₹4,663
Sec 50 + Sec 47 Late Fee
GST Statutory Settlement Statement
| Gross Output Tax Liability | ₹3,00,000 |
| Less: Input Tax Credit (ITC) Adjusted | - ₹1,80,000 |
| Net Cash Liability (Payable in Cash Ledger) | ₹1,20,000 |
| Section 50(1) Interest on Net Cash @ 18% p.a. (45 days) | ₹2,663 |
| Section 47 CGST Late Fee (₹25/day × 45 days, capped at ₹1000) | ₹1,000 |
| Section 47 SGST Late Fee (₹25/day × 45 days, capped at ₹1000) | ₹1,000 |
| TOTAL PENAL CHARGES (Interest + Late Fee) | ₹4,663 |
| GRAND TOTAL REMITTANCE TO GOVERNMENT | ₹1,24,663 |
Section 73 / 74 Notice Advisory
Voluntary discharge of tax along with applicable Section 50 interest via Form GST DRC-03 before issuance of formal show cause notice protects against penalty under Section 73(5).