GST Interest Calculator
Compute late tax interest at 18% per annum for delays in filing GSTR-3B.
Interest is calculated only on the net tax liability paid in cash (excluding Input Tax Credit).
Late Filing Interest Due
₹370
Calculated at the statutory rate of 18% per annum under Section 50 of CGST Act.
Formula: ₹25,000 × 18% × (30/365 Days)
Formula: ₹25,000 × 18% × (30/365 Days)
How This is Calculated (Formula Transparency)
Interest = Net Tax Liability * (18 / 100) * (Number of Days Delay / 365).
Concept: Interest = ₹50,000 * 0.18 * (30 / 365) = ₹739.73.
Worked Example Case Study
Scenario: Net cash GST due is ₹50,000, delayed by 30 days.
Detailed Calculation: Interest = ₹50,000 * 0.18 * (30 / 365) = ₹739.73.
Result Outcome: Interest due: ₹740 (rounded).
Assumptions & Rules
- Interest rate is 18% per annum for late payment.
- Calculated on the net tax liability paid in cash (excluding Input Tax Credit).
- Calculations are compliant with laws and rates as of FY 2025-26 (AY 2026-27).
Talk to a Tax Expert / CA Secure
Get customized answers for your HRA, Section 80C, or income tax filings in India.
Related Guides & Explainers
How to Calculate GST in India: A Step-by-Step Guide
A comprehensive manual for businesses, accountants, and freelancers on computing GST. Understand tax splits and filing calculations easily.
GST Inclusive vs Exclusive Pricing: How to Read Price Tags
Learn how to tell if a product price includes tax. Avoid overbilling by mastering inclusive and exclusive GST pricing calculations.