GST 2.0 slabs 0% · 5% · 18% · 40% from 22 Sep 2025Special rates 0.25% & 3% stones · precious metalsLate fee ₹50/day ₹20/day for nil returnsLate-fee cap ₹2,000 – ₹10,000 by turnoverInterest 18% p.a. on tax paid lateIntra-state CGST + SGST split equallyInter-state IGST full rateGSTIN 15 characters with a check digitGST 2.0 slabs 0% · 5% · 18% · 40% from 22 Sep 2025Special rates 0.25% & 3% stones · precious metalsLate fee ₹50/day ₹20/day for nil returnsLate-fee cap ₹2,000 – ₹10,000 by turnoverInterest 18% p.a. on tax paid lateIntra-state CGST + SGST split equallyInter-state IGST full rateGSTIN 15 characters with a check digit
bydigitalGST Tools
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Home › Editorial policy

How we check our numbers

The rules behind every bydigital tool, how often they are reviewed and how corrections are handled. Last reviewed 25 October 2026.

Who writes and checks the content

All tools and guides are written by Mantu Kumar, who is responsible for their accuracy. There are no paid placements or sponsored guides.

Sources behind the numbers

ItemSourceUsed in the tools
GST ratesGST Council decisions notified by CBIC; GST 2.0 slabs effective 22 September 20250%, 5%, 18%, 40%; special 0.25% and 3%
Late feeSection 47 CGST Act and the late-fee capping notifications of 2021₹50/day (₹20 nil); caps ₹500 nil, ₹2,000 / ₹5,000 / ₹10,000 by turnover
InterestSection 50 CGST Act18% a year on net tax paid late in cash
CGST / SGST / IGSTCGST, SGST and IGST Acts; place-of-supply rulesIntra-state: half and half; inter-state: IGST at full rate
GSTIN check digitPublished GSTIN check-digit algorithm15 characters: state code, PAN, entity, Z, check digit
Invoice fieldsRule 46 of the CGST RulesMandatory particulars on a tax invoice

How changes are made

  1. Rates, caps and thresholds are reviewed after every GST Council meeting and whenever CBIC issues a notification that changes them.
  2. The tool code, the guides that mention the figure and the worked examples are updated together.
  3. Every example is recalculated with the tool before publishing.
  4. The review date on the page is updated.

What the tools assume

  • The GST rate you choose is correct for your HSN/SAC code; the tools do not classify goods or services.
  • Late fees use the standard Section 47 rates and caps; one-off waivers or amnesty schemes are not applied automatically.
  • Amounts are rounded to two decimals; your accounting software may round each line differently.

Advertising and independence

bydigital earns money from Google AdSense and optional donations. Neither affects any result or guide.

Report an error

Email [email protected] with the page, your inputs and the result you expected. Confirmed errors are fixed, usually within a few working days.