Late Fees Calculator

What a delay actually costs — across every act.

Late fee and interest computations that respect each statute's own arithmetic: Sec 234F and 234A for the ITR, Sec 234E for TDS statements, GST late fees with the AATO-linked caps plus 18% interest, MCA's ₹100-a-day and fee-multiple slabs, LLP additional fees, and PF interest with Sec 14B damages.

A working tool by Darshit Oza & Associates · Chartered Accountants · Ahmedabad · FRN 160767W

What was filed / paid late?

Statute / form

Due date

Actual filing / payment date

Common questions

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

₹50/day (₹20 for nil returns), capped by turnover: ₹500 nil, ₹2,000 up to ₹1.5 crore AATO, ₹5,000 up to ₹5 crore, ₹10,000 above — CGST+SGST combined. Interest at 18% p.a. applies additionally on cash tax.

Is there a cap on ROC late filing fees?

No. AOC-4 and MGT-7 attract ₹100 per day per form with no upper limit — the calculator shows a projection of what waiting another 30/60/90 days adds.

What are the charges for late filing of Form 26QB?

₹200/day u/s 234E capped at the TDS amount, plus 1.5% per month interest because the statement is itself the deposit — this tool computes both together with the auto-computed due date.