Late Fee and Interest Calculator for ITR, TDS and GST
Price the cost of a missed deadline before you file. The calculator applies Section 234F and 234A for income tax returns, Section 234E for TDS returns, and the daily fee plus 18% interest for GST returns, including every statutory cap.
Filing details
Cost of the delay
112 days
Income Tax Return filed after the statutory due date
Part of a month counts as a whole month for Section 234A. Filing after 31 December also blocks the belated return route, leaving only ITR-U.
Estimates only. Penalties under Sections 271H and 122, and amnesty notifications, are not modelled here.
How to use the late fee calculator
Pick the return type
Income tax, TDS and GST each carry a different fee structure, daily rate and statutory cap.
Enter the due date and filing date
The delay is counted in days for GST and TDS, and in whole months for income tax interest, where part of a month counts as a full one.
Add the tax involved
The unpaid tax drives the interest component, and for TDS returns it also caps the Section 234E fee.
Late fee ready reckoner
| Return | Fee | Cap | Interest |
|---|---|---|---|
| ITR (Section 234F) | Rs 5,000 flat | Rs 1,000 if income up to Rs 5 lakh | 1% per month (234A) |
| TDS return (Section 234E) | Rs 200 per day | TDS amount in the return | Section 201(1A): 1% per month for late deduction, 1.5% per month from deduction to deposit |
| GSTR-3B and GSTR-1 | Rs 50 per day | Rs 2,000 / Rs 5,000 / Rs 10,000 by turnover | 18% per annum on net cash tax |
| Nil GST return | Rs 20 per day | Rs 500 | Not applicable |
More detail in the Section 234F guide and the GST late fee guide.
Late fee and penalty FAQs
What is the late filing fee for ITR under Section 234F?+
Rs 5,000 where the return is filed after the due date. It drops to Rs 1,000 where total income does not exceed Rs 5 lakh. No fee applies where total income is below the basic exemption limit and there is no other filing obligation.
Is there interest on top of the Section 234F fee?+
Yes. Section 234A charges 1% per month, or part of a month, on the unpaid self-assessment tax from the day after the due date until the return is filed. The fee and the interest are separate charges.
What is the late fee for a TDS return?+
Section 234E charges Rs 200 for every day the return stays unfiled. The total can never exceed the amount of TDS reported in that return. A separate penalty under Section 271H of up to Rs 1 lakh can apply where filing is delayed beyond a year.
How much is the GST late fee per day?+
Rs 50 per day for GSTR-3B and GSTR-1, split as Rs 25 CGST and Rs 25 SGST. Nil returns attract Rs 20 per day. The cap is Rs 500 for nil returns, Rs 2,000 up to Rs 1.5 crore turnover, Rs 5,000 up to Rs 5 crore, and Rs 10,000 above that.
Is GST interest charged separately from the late fee?+
Yes. Interest runs at 18% per annum on the net tax paid in cash, computed from the day after the due date until the payment date. It is charged whether or not a late fee applies.
Can a late fee be waived?+
Only through an amnesty notification. The CBIC has periodically waived or capped GST late fees for specified periods, and Section 234F has no discretionary waiver. Filing quickly is the only reliable way to cap the charge.
Clear the Backlog, Stop the Meter
Every extra day adds fee and interest. Tax Garden files pending ITR, TDS and GST returns in order, computes the exact challan, and puts deadline tracking in place so it does not happen again.