What this tool helps you decide
Use this estimate to separate the cost of filing late from the cost of paying tax late. It is useful when an accountant or business owner is preparing a delayed GSTR-1 or GSTR-3B and needs to identify which facts still require confirmation before filing.
How to use it
- Start with the return and tax period, then enter the actual applicable due date. A familiar monthly date is not sufficient evidence: frequency, location, extensions and period-specific notifications can affect the date. The preset deliberately asks you to confirm it.
- Choose nil status using the definition shown beside the field. A business with no sales is not automatically a nil GSTR-3B case for every purpose. Enter preceding-financial-year aggregate turnover to select the supported fee cap.
- For GSTR-3B interest, use the amount discharged through cash in the supported ordinary late-return case. Do not enter all output tax if part was discharged through eligible credit. A qualifying cash-ledger exclusion requires its own factual and legal check.
- Use the actual single payment date. If payments were split, instalments were involved or proceedings affect the case, the simplified interest model is insufficient. Leave payment history unconfirmed rather than treating missing interest as zero.
Understanding the results
The timeline compares filing delay and payment delay separately. Filing determines late fees; the supported payment date determines interest days. Paying tax earlier than filing can produce two different delays.
The fee cap limits each fee share; it does not cap interest. CGST and SGST are separated so you can see the matching-state assumption. The combined daily amount must not be charged again on top of those shares.
An unavailable total means an important part of liability is unresolved. The displayed late fee can still help planning, but it is not a final payable figure. Compare the eventual portal liability and applicable notifications before payment.
FOLLOW THE NUMBERS
A worked example
This fixed example is separate from your live inputs. It uses the editable defaults, confirmed dates and a single ₹50,000 cash payment with no exclusion.
- 10 delayed days × ₹25 = ₹250 central late fee. The matching state share is another ₹250; neither reaches the selected cap.
- ₹50,000 × 18% × 10 / 365 = ₹246.5753, rounded to ₹246.58 interest. No cash-ledger exclusion is entered.
- ₹250 + ₹250 + ₹246.58 = ₹746.58. The total changes if a confirmed extension or waiver changes the applicable assumptions.
| Measure | Example value |
|---|---|
| Estimated total fees + interest | ₹746.58 |
| Late fee only | ₹500.00 |
| Days late | 10 |
| Combined daily fee | ₹50.00 |
| Combined maximum fee | ₹2,000.00 |
| CGST late fee | ₹250.00 |
| SGST late fee (matching assumption) | ₹250.00 |
| Interest separately | ₹246.58 |
| Interest days | 10 |
Common business scenarios
Delayed non-nil monthly return
Use confirmed due and filing dates and the correct turnover band. Confirm whether an extension changes the start of the delay before estimating either fee or interest.
Nil return filed after the due date
Select the correct nil definition and review special relief. Lower standard fees do not remove the obligation to file or establish filing eligibility for old periods.
Tax paid before the return is filed
Keep the payment and filing dates distinct. The ordinary model can estimate shorter interest delay while late fees continue to the filing date.
Assumptions and limitations
Do not infer legal eligibility to file from a calculable fee. Historical amnesties, proceedings and late filing restrictions are outside this utility.
The preset covers stated periods through October 2026 and is not a live notification service. A later rule change or state-specific difference requires independent review.
Scope and effective dates
Standard caps for periods ending June 2021 through October 2026. Central notifications 19/2021 and 20/2021 set per-head caps of ₹250 for nil returns, ₹1,000 up to ₹1.5 crore preceding-year turnover, and ₹2,500 above ₹1.5 crore through ₹5 crore. The general ₹5,000 per-head cap applies above ₹5 crore. Matching state provisions are assumed, not individually verified. Special waivers and historical amnesty are excluded.
Calculation methodology
Each fee share is the lower of days × daily fee and its cap. Daily central fees are ₹10 for nil and ₹25 for non-nil returns; the estimate adds an equal state share. Interest is confirmed cash tax less qualifying exclusions × 18% × delayed days / 365. It is shown to paise; the portal may apply statutory rounding.
Rule sources and scope
The inherited preset records source review on 13 October 2026. Supported periods and exclusions remain as stated; there is no automatic legal-update feed.
Frequently asked questions
Does a nil return have a late fee?
The standard preset is ₹20 per day combined, capped at ₹500, subject to the correct nil definition and any special relief.
Why must I confirm the due date?
Filing frequency, location, period and extensions can change it. The tool uses your confirmed date rather than guessing.
Is interest charged on all output tax?
No. The supported ordinary late-return case uses the relevant cash-paid tax and confirmed qualifying exclusions.
Can payment and filing have different delay periods?
Yes. The supported interest calculation uses the single payment date, while late fees use the filing date. Confirm the underlying payment history before using this distinction.
Does the cap limit interest too?
No. The selected cap limits each late-fee share. Interest is calculated separately from the relevant cash tax and delay.
Does this include extensions or amnesty?
No extension or special relief is inferred. Enter the confirmed applicable due date and review period-specific notifications before relying on the estimate.
What to do next
Confirm your return records and payment history before using the estimate to prepare filing.
Discuss the next step with ILeven · Explore all tools · Practical business resources