We calculate Interest Separately for

CGST Payable

SGST Payable

IGST Payable


However Late fees we pay only for 









CGST Output SGST IGST Input GST Payable 10000 10000 30000 6000 6000 24000 4000 4000 6000 Interest Calculated for CGST SGST IGST Separately CGST SGST IGST 4000*18%*6/365 4000*18%*6/365 6000*18%*6/365 Late fees Calculated For CGST SGST only CGST SGST 6*25 6*25 (No Late fees of IGST) How is Interest Late fees Calculated for CGST SGST IGST Example Suppose our we are 6 Days late

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.