What is the GST late fee for GSTR-3B?

For GSTR-3B, late fee is ₹50 per day (₹25 CGST + ₹25 SGST) with a maximum cap of ₹5,000 per return. For nil returns, it is ₹20/day (max ₹500). For turnover up to ₹5 crore, capped at 0.04% of state turnover.

What is the interest rate on delayed GST payment?

Interest on delayed GST payment is 18% per annum on outstanding tax liability. For excess ITC claims or wrong reduction of output tax, the rate is 24% per annum.

What is Section 234A interest for late ITR filing?

Section 234A charges 1% per month (or part of month) on unpaid tax from the day after the due date until the return is filed. Section 234F additionally imposes a late filing fee of ₹5,000 (or ₹1,000 if income below ₹5 lakh).

What is TDS late payment interest?

Section 201(1A): 1% per month for non-deduction of TDS (from due deduction date to actual deduction). 1.5% per month for delayed payment of deducted TDS (from deduction date to payment date). Section 234E: ₹200/day for late TDS return filing.

GST Late Fee & Interest Calculator | Income Tax Late Fee & Interest Calculator

Use our GST Late Fee & Interest Calculator and Income Tax Late Fee & Interest Calculator. Select the tax type below and enter the relevant details to estimate late fees, interest and penalties. Based on GST Act, Income Tax Act 1961 and TDS provisions. FY 2025-26.

GST Late Fees & Interest

Type of GST Liability * Late fee: ₹50/day (₹5,000 max) for regular returns

Original Due Date *

Actual Filing / Payment Date *

Annual Turnover in State/UT (₹) (Required for GSTR-9: cap = 0.25% of turnover)

Income Tax Interest & Late Fee

Type of Default *

Unpaid Tax after TDS/TCS/Advance Tax (₹) *

ITR Due Date *

Actual Filing Date *

Total Income (₹) (for 234F: <₹5L = ₹1,000 fee, else ₹5,000)

Assessed Tax Liability (₹) *

Advance Tax Paid (₹)

Financial Year

Date of Assessment / Self-Assessment *

234C applies when advance tax installments are short-paid. Interest is 1% per month on shortfall from each installment due date.

Total Shortfall Amount (₹) *

Shortfall From Which Installment

Date Tax Paid / Filed *

TDS Interest & Late Fee

Type of TDS Default *

TDS Amount (₹) *

Date TDS Should Have Been Deducted *

Actual Deduction / Payment Date *

TDS Return Due Date *

Actual Filing Date *

Total TDS Amount in Statement (₹) (Late fee cap = TDS amount)

Result

Select a tax type, enter dates and amounts, then click Calculate

Disclaimer

This calculator provides estimates based on GST Act, Income Tax Act 1961 (Sections 234A, 234B, 234C, 234F, 201(1A), 234E) and related rules. Late fee caps, turnover-based limits, and specific conditions may apply. Rules may change with Budget/Finance Act. Consult a qualified Chartered Accountant for accurate compliance and planning. Interest is calculated as simple interest; fraction of month counts as full month for Income Tax/TDS.

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Quick Reference: Late Fees, Interest & Penalties (India)

Tax	Type	Rate / Amount	Cap
GST	GSTR-1 / GSTR-3B Late Fee	₹50/day (CGST+SGST)	₹5,000 (or 0.04% turnover if ≤₹5 Cr)
GST	Nil Return Late Fee	₹20/day	₹500
GST	GSTR-9 Late Fee	₹200/day	0.25% of turnover
GST	Interest on Delayed Payment	18% p.a.	-
GST	Interest (Excess ITC/Wrong Reduction)	24% p.a.	-
Income Tax	234A - Late Filing	1% per month	-
Income Tax	234B - Advance Tax Default	1% per month	-
Income Tax	234C - Deferment of Installment	1% per month	-
Income Tax	234F - Late Filing Fee	₹5,000 / ₹1,000	Income <₹5L = ₹1,000
TDS	201(1A) Non-Deduction	1% per month	-
TDS	201(1A) Delayed Payment	1.5% per month	-
TDS	234E - Late Return Filing	₹200/day	Total TDS amount