What is the interest rate for delayed GSTR-3B payment?

Interest is charged at 18% per annum on the Net Tax Liability (amount deducted from Electronic Cash Ledger) for standard delayed payments under Section 50 of CGST Act. For fraudulent cases involving wrongful availment of ITC, the rate is 24% per annum.

Is GST interest calculated on gross or net tax liability?

As per the amendment to Section 50(1) of CGST Act (effective prospectively), interest is calculated only on the Net Tax Liability — i.e., the amount paid via Electronic Cash Ledger, not on the amount available in the credit ledger (ITC). This provides significant relief to taxpayers with high ITC balances.

How is GSTR-3B interest calculated?

Interest = (Net Tax Liability × 18% × Number of Days Delayed) / 365. For example, ₹1 lakh net tax delayed by 30 days: Interest = 1,00,000 × 18% × 30/365 = ₹1,479. Our calculator does this automatically.

What is the late fee for GSTR-3B?

Late fee for GSTR-3B: ₹50/day (₹25 CGST + ₹25 SGST) for regular returns. For nil returns: ₹20/day (₹10 CGST + ₹10 SGST). This is in addition to the 18% interest on unpaid tax. The government periodically announces fee waivers via amnesty schemes.

What are the GSTR-3B due dates?

GSTR-3B due dates vary by taxpayer class. For monthly filers (turnover > ₹5 Cr): 20th of following month. For quarterly filers under QRMP scheme: 22nd or 24th of month following quarter end, depending on state. Missing these dates triggers both late fee and interest.

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