Banking & Consumer Rights

Unauthorised Transaction Customer Liability Calculator

Map reporting delay and cause of an unauthorised electronic banking transaction to the RBI zero/limited-liability framework.

Primary-source trailMethod shown in fullSource checked 14 August 2026. This denotes source verification for the package, not CA/legal review or approval of the individual case.

Enter your facts

Used only for a third-party breach reported in 4–7 working days. RBI counts working days by the customer’s home-branch schedule and excludes the date of receiving the bank communication. For the ₹10,000 current/CC/OD individual bucket, confirm the RBI ₹25 lakh balance/limit condition.

Your result

Enter the facts and calculate. The result appears here.

What this tool does

Map reporting delay and cause of an unauthorised electronic banking transaction to the RBI zero/limited-liability framework.

The RBI customer-liability framework is intentionally fact-sensitive. The most important first branch is who caused the loss: bank deficiency, customer negligence, or a third-party breach where neither bank nor customer is at fault.

For a qualifying third-party breach, reporting within three working days is a zero-liability band; reporting in four to seven working days can create limited liability subject to specified caps. Beyond seven working days, the bank’s Board-approved policy becomes important.

Where the customer caused the loss by sharing credentials or otherwise acting negligently, this checker does not manufacture a simple cap. RBI’s framework places the loss up to reporting on the customer, while loss after reporting is borne by the bank.

Separate process protections matter too: RBI’s circular provides for a shadow reversal within 10 working days of notification and complaint resolution within the prescribed framework, not exceeding 90 days.

Inputs explained

Every field below changes the result. They are listed exactly as the form asks for them.

FieldTypeWhat it controls
Unauthorised transaction amountNumber
Cause categoryChoice3 options: Third-party breach; customer not at fault; Bank negligence / deficiency; Customer negligence / credential sharing
Working days taken to report after bank communicationNumber
Account / card class for 4–7 day capChoice3 options: BSBD account — ₹5,000 cap bucket; ₹10,000 bucket — other savings accounts; PPI/gift cards; specified MSME/individual current/CC/OD; credit card limit up to ₹5 lakh; ₹25,000 bucket — other current/CC/OD; credit card limit above ₹5 lakh

Calculation methodology

Liability depends on cause + working-day reporting band; 4–7 day cases use the lower of transaction value and the RBI class-specific cap.

The engine validates required values before calculating and rejects impossible combinations instead of converting them to zero silently. Dates, thresholds and category switches that drive the result remain visible to the user.

Applicable rule and legal basis

The logic on this page is built from the instrument(s) below. Where a rule did not clearly cover a scenario, that scenario is excluded rather than estimated.

Reading and interpreting the result

1. Confirm the classification

The most common error in regulated calculations is not arithmetic; it is putting the facts into the wrong legal or product category. Check the transaction, entity, holding, policy or taxpayer classification before relying on the number.

2. Preserve the evidence trail

Keep statements, acknowledgements, invoices, policy schedules, complaint IDs, tax workings or orders that support the inputs. A number without an evidence trail is difficult to defend in a complaint, return, claim or review.

3. Re-check the effective date

Rules can change. This page records a source-check date, not a fabricated professional review date. If the event belongs to an older period, confirm that the rule version used here applies to that period.

Frequently asked questions

Is every online fraud a zero-liability case?

No. Cause and reporting delay matter, and customer-negligence cases are treated differently.

Why does the tool ask for working days?

The RBI reporting bands are expressed in working days.

What if the bank says I authorised the transaction?

That is an evidentiary dispute. The calculator cannot decide authentication facts; preserve alerts, complaint acknowledgements and device/account records.

What happens after seven working days?

The RBI framework refers the liability to the bank’s Board-approved policy for that band.

Does this replace the failed-transaction calculator?

No. A failed transaction and an unauthorised/fraudulent transaction are different problems.

Primary sources & verification trail

Source links below are the authority trail used to design the current rule logic. They remain more important than a generic secondary explainer.

Source checked: 14 August 2026. This denotes source verification for the package, not CA/legal review or approval of the individual case.

Related calculators

These cover adjacent decisions. Each owns a different question, so use the one that matches your actual event.

Related guides and provisions

Assumptions, exclusions and limitations

Disclaimer

This calculator is published for general information and educational purposes only. It is not legal, tax, accounting or investment advice, is not personalised to your circumstances, and is not a substitute for reading the governing instrument or taking professional advice on your facts. Finin2min records a source-check date, which denotes verification of the authority trail and not a professional review or approval of any individual case.

Last reviewed: 15 July 2026

Methodology, assumptions and sources

Scope: Computes interest on delayed GST tax payment under Section 50 of the CGST Act.

Calculation logic

  1. Interest = Tax amount paid late × 18% per annum (or 24% per annum for the specific case of ITC wrongly availed and utilised, per the proviso) × (Number of days delayed ÷ 365).
  2. Interest is computed on the net tax liability payable via the electronic cash ledger (after ITC set-off), consistent with the current interpretation of Section 50(1) as clarified by CBIC circular, from the day after the due date until the date of actual payment.
  3. Where the case involves wrongly availed and utilised ITC, apply the higher 24% rate specifically to that portion, per Section 50(3), while the remaining (non-ITC-related) shortfall continues at 18%.

Inputs and assumptions

Exclusions and edge cases

Sources

Review status: reviewed and approved by CA Nikhil Gupta on 19 July 2026.

© 2026 Finin2min · Educational decision support · Validate assumptions and applicable law.

Guides that use this calculator

Background, worked examples and the rules behind these numbers.