Late Fee Calculator - GST, Income Tax, ROC Late Fees | Bizeneed
Calculate late filing fees for GST returns, income tax returns, ROC annual filings, and TDS returns. Know exactly how much penalty you owe based on the number of delay days and applicable rules.
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- GSTR-3B Late Fee
- Rs. 50/dayRs. 20/day if nil tax liability
- GSTR-1 Late Fee
- Rs. 50/dayRs. 20/day if nil tax liability
- ITR Late Fee
- Rs. 5,000Up to Rs. 10,000 if income > Rs. 5 lakh
- ROC Late Fee
- Rs. 100/dayFor AOC-4, MGT-7 non-compliance
- TDS Late Fee
- Rs. 200/dayPer return under Section 234E
- Interest
- 0.01%/monthOn late TDS payment under Section 220A
What are late fees and how do they work?
Late fees are penalties levied by government authorities when statutory returns, filings, or payments are not made within the prescribed deadlines. These fees accumulate on a daily basis until the return is filed or payment is made.
Different compliance types have different late fee structures. GST returns attract late fees under CGST Act Section 47, income tax returns under Section 234F, TDS returns under Section 234E, and ROC annual filings under Section 137 of the Companies Act, 2013.
Understanding the exact late fee applicable to your situation is important because some fees can be reduced or waived if you have genuine reasons for the delay, or if you file under certain relief schemes announced by the government.
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Late Fee Calculator - GST, Income Tax, ROC Late Fees | Bizeneed
Calculate late fees for GST returns (GSTR-3B, GSTR-1), income tax returns, ROC annual filings, and TDS returns. Get exact penalty amounts with our free late fee calculator.
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Who needs a late fee calculator?
- GST registered businesses who missed filing deadlines for GSTR-1, GSTR-3B, or GSTR-9
- Salaried individuals and businesses who missed the ITR filing deadline
- Companies and LLPs who have not filed ROC annual returns (AOC-4, MGT-7, Form 8, 11)
- Deductors who missed TDS return filing deadlines
- Anyone planning their compliance and wants to understand the cost of delays
- CA and tax professionals calculating late fees for multiple clients
Documents Required
Common to every entity
- GSTIN / PAN of the entityMandatory
- Original due date of filingMandatory
- Actual date of filingMandatory
- Tax liability amount (if applicable)
- Turnover details
- Type of return (monthly/quarterly/annual)Mandatory
How to Calculate Late Fees
Select Compliance Type
Each compliance type has different late fee rules, caps, and relief provisions. Select the correct type to get accurate results.
Enter Filing Details
Enter the original due date of the return and the date you actually filed or plan to file. For some returns, you also need the tax liability amount.
Calculate
Late fees are calculated at the applicable daily rate, considering any caps, relief provisions, or special notifications that may reduce the fee.
Plan Your Filings
Understanding the cost of delays helps you prioritize compliance and set up reminders for future deadlines.
Key Filing Deadlines
| Stage | Duration |
|---|---|
| Monthly | |
| Quarterly | |
| Annual | |
| Annual | |
| Quarterly |
Late Fee Structure
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Expert help with filings
- Delayed return filing
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Full fee breakdown
| Particulars | Government fee | Professional fee |
|---|---|---|
| GSTR-3B Late Fee (normal) | Rs. 50/day | Included in plan |
| GSTR-3B Late Fee (nil tax) | Rs. 20/day | Included in plan |
| GSTR-1 Late Fee | Rs. 50/day | Included in plan |
| ITR Late Fee (income < 5L) | Rs. 1,000 | Included in plan |
| ITR Late Fee (income > 5L) | Rs. 5,000 (up to Rs. 10,000) | Included in plan |
| TDS Late Fee (Section 234E) | Rs. 200/day | Included in plan |
| TDS Interest (Section 220A) | 0.01%/month | Included in plan |
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Benefits of Using Our Calculator
Accurate Calculations
- Rule-accurate late fee computation based on the latest notifications and circulars.
Multi-Compliance
- Calculate late fees for GST, ITR, ROC, and TDS in one place.
Free to Use
- No registration or payment required. Use the calculator as many times as you need.
Plan Ahead
- Understand the cost of delays to prioritize compliance and avoid future penalties.
Common Late Fee Mistakes
Forgetting quarterly TDS return deadlines
Set reminders for 31st July, 31st Oct, 31st Jan, and 31st May each year.
Not filing nil GST returns
Even if no business was done, NIL returns must be filed. Late fee applies to NIL returns too.
Assuming ROC returns are optional
AOC-4 and MGT-7 are mandatory even with zero activity. Non-filing attracts late fees and penalties.
Missing ITR deadline
File by 31st July. Belated returns can be filed by 31st December but attract late fees.
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Frequently asked questions
For GSTR-3B, the late fee is Rs. 50 per day (Rs. 20 per day for nil tax liability) under CGST Act Section 47. The maximum late fee is Rs. 500 (Rs. 200 for nil tax liability) for each of CGST and SGST/UTGST, making the total maximum Rs. 1,000 (Rs. 400 for nil tax).
Under Section 234F, the late fee for ITR filing is Rs. 1,000 if the return is filed after the due date but before 31st December of the assessment year, provided the total income does not exceed Rs. 5 lakh. If income exceeds Rs. 5 lakh, the late fee is Rs. 5,000. If filed after 31st December, the fee is Rs. 10,000 (or Rs. 1,000 if income is below Rs. 5 lakh).
Under Section 234E, a late fee of Rs. 200 per day is charged for each day of delay in filing TDS returns until the return is filed. There is no upper limit on this late fee. Additionally, under Section 220A, interest at 0.01% per month is charged on the TDS amount that was not deducted or not paid on time.
Under Section 137 of the Companies Act, 2013, the late fee for not filing AOC-4 and MGT-7 within the prescribed time is Rs. 100 per day for each form. For small companies and one-person companies, it is Rs. 50 per day. There is no upper limit on the late fee.
In some cases, yes. The government may announce relief schemes that reduce or waive late fees for specific periods. For example, during COVID-19, the GST Council reduced late fees for certain returns. You can also file a petition for condonation of delay before the jurisdictional authority, especially if the delay was due to genuine reasons beyond your control.
If you do not file GSTR-3B for two consecutive months (quarterly filers: two consecutive quarters), your GST registration may be cancelled without any show-cause notice under Rule 21A of CGST Rules. Additionally, late fees continue to accrue, and there is no upper limit.
Yes. The maximum late fee for GSTR-3B is Rs. 500 for nil tax liability and Rs. 2,000 for other cases. However, these caps are per return period. If you file multiple late returns, the fees add up for each period.
Late filing of GSTR-3B does not directly block ITC claims. However, if you do not file GSTR-3B for two consecutive months, your ITC is blocked and your registration may be at risk. Additionally, ITC for a particular month can only be claimed in the GSTR-3B of that month or the next month's GSTR-3B.
Written by Bizeneed Research Team, GST & Tax Compliance Experts
Last updated 2026-09-06
Sources
- CGST Act, 2017 - Section 47
- Income Tax Act, 1961 - Section 234F
- Companies Act, 2013 - Section 137
- GST Portal
Late fee amounts are indicative and based on current rules. Always verify with the latest notifications. Consult a CA for specific cases.
Need Help with Late Fee Filings?
Our team can help you file delayed returns and minimize late fees.
Need Help with Late Fee Filings?
Our team can help you file delayed returns and minimize late fees.