Late Fee & Penalty Finder
Missed a due date? Pick the return, enter the days delayed and see the exact late fee, per-day rate and cap — live, on one screen.
How this fee is built up
Get your late return filed & penalty minimised by a CA
We file the pending return, pay the correct fee and stop the meter — often the same day.
Disclaimer: Indicative estimate of statutory late fee / penalty. Interest under other sections, and any late-fee waivers/amnesty notified from time to time, are not applied. Figures per current GST & Income-tax provisions.
Late fee & penalty — full reference table
Every common compliance delay in one place: the section, the per-day rate and the maximum cap. Enter your own numbers above to compute the exact amount for your case.
| Return / default | Section | Rate | Cap / maximum |
|---|---|---|---|
| GSTR-3B / GSTR-1 (normal) | 47, GST | ₹50/day (₹25 CGST + ₹25 SGST) | ₹5,000 (≤₹1.5cr) · ₹10,000 (₹1.5–5cr & above) |
| GSTR-3B / GSTR-1 (Nil return) | 47, GST | ₹20/day (₹10 + ₹10) | ₹2,000 |
| GSTR-9 (annual) | 47(2), GST | ₹200/day (₹100 + ₹100) | 0.50% of turnover in State/UT (0.25% + 0.25%) |
| GSTR-4 (composition) | 47, GST | ₹50/day · ₹20/day if Nil | ₹5,000 · ₹2,000 if Nil |
| ITR — belated return | 234F, IT | Flat penalty (not per day) | ₹1,000 (income ≤₹5L) · ₹5,000 (income >₹5L) |
| TDS / TCS return | 234E, IT | ₹200/day | Capped at the TDS/TCS amount of the statement |
| Late deposit of TDS | 201(1A), IT | 1.5%/month or part (deducted, not paid) | Runs until actual deposit · 1%/month if not deducted |
How the finder works
The tool applies the statute for the return you pick — a per-day fee with a ceiling for GST and TDS returns, a flat amount for belated ITR, and a per-month interest for late TDS deposits.
Key terms explained
Section 234F (belated ITR)
A flat late-filing fee for filing your income-tax return after the due date — ₹5,000 if total income exceeds ₹5 lakh and ₹1,000 if it does not. It is independent of how many days late you are.
Section 234E (TDS/TCS return)
A fee of ₹200 for every day the TDS/TCS statement is delayed, running until it is filed — but the total cannot exceed the tax deducted/collected in that statement.
Section 201(1A) (late TDS deposit)
Interest on late deposit of TDS — 1% per month (or part) from the date it was deductible to the date deducted for non-deduction, and 1.5% per month from deduction to actual deposit for late payment.
GST late fee & caps (Sec 47)
A per-day fee for delayed GST returns — ₹50/day (₹20 for Nil), split equally under CGST and SGST. The maximum is ₹2,000 / ₹5,000 / ₹10,000 depending on turnover, and ₹200/day (0.50% cap) for the annual GSTR-9.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.