Calculate exact penalties for delayed GST return filing with BharatUtility's GST Late Fee Calculator. Computes ₹50/day regular (₹20/day for Nil) fees and Section 50 statutory interest on net tax payable.
Late Fee = Min(Cap, Days × Rate per day); Section 50 Interest = Net Tax Payable × (18% ÷ 365) × Days Delayed.
Regular Return | 25 Days Delayed | Net Tax Payable: ₹25,000
Under the GST amnesty framework, regular return late fee is ₹50 per day (₹25 CGST + ₹25 SGST, capped at ₹5,000 per return). For Nil returns with zero tax liability, late fee is ₹20 per day (capped at ₹500).
As per Section 50(1) amendment, interest at 18% p.a. is payable only on the net tax liability paid through the electronic cash ledger after adjusting available ITC.