Compliance Penalty & Late Fee Calculator
Calculate exact penalties for late GST returns, ITR filing, TDS default & ROC forms — live, before the tax department knocks.
Penalty breakdown
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Disclaimer: Penalty figures are indicative and based on the Act as applicable. Actual penalty may vary; interest is rounded to the nearest month. Consult a CA for exact liability and waiver/regularisation options.
Penalty rates by filing type
Every compliance default carries its own late-fee or interest formula. Here are the exact rates this calculator uses — the same ones the GST portal, income-tax department and MCA apply.
| GSTR-1 / 3B (Regular) | ₹50/day, max ₹10,000 |
| GSTR-1 / 3B (NIL) | ₹20/day, max ₹1,000 |
| GSTR-9 / 9C | ₹200/day, cap 0.5% turnover |
| Interest on tax due | 18% p.a. (Sec 50) |
| Income up to ₹5L | ₹1,000 |
| Income above ₹5L | ₹5,000 |
| Sec 234A interest | 1% / month on unpaid tax |
| Belated return deadline | 31 Dec of the AY |
| Non / short deduction | 1% / month |
| Late payment to govt | 1.5% / month |
| Penalty (Sec 271C) | up to 100% of TDS |
| Prosecution (Sec 276B) | 3 months – 7 years |
| AOC-4 / MGT-7 / MGT-14 | ₹100/day (no cap) |
| ADT-1 | ₹300/day (no cap) |
| DIR-3 KYC | ₹5,000 flat |
| INC-20A (after 300 days) | ₹50,000 flat |
How to minimise the damage
Penalties on ₹100/day and per-month interest formulas keep compounding every single day you wait. A few practical moves can cut the total sharply.
File immediately — the clock never stops
ROC fees at ₹100/day and TDS interest per month keep accruing until the return is actually filed. Filing today instead of next month can save thousands.
Watch for amnesty windows
The GST Council and MCA periodically announce late-fee waivers (GST amnesty, CFSS, DIR-3 relaxations). Filing during an active window can waive most of the fee.
Pay tax first to stop 18% interest
In GSTR-3B, interest under Sec 50 runs on unpaid tax at 18% p.a. Depositing the tax via the cash ledger stops that meter even before you file.
Clear TDS before it becomes prosecution
Non-payment of deducted TDS is a non-bailable offence under Sec 276B. Deposit via Challan 281 with interest promptly to avoid Sec 271C penalty and prosecution.
What is the late filing fee for GST returns?
The late fee for GSTR-3B and GSTR-1 is Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for returns with tax liability, and Rs 20 per day (Rs 10 CGST + Rs 10 SGST) for nil returns, subject to a maximum of Rs 5,000 per return.
What interest applies on late payment of GST?
Interest is levied at 18% per annum on the net tax liability paid late under Section 50 of the CGST Act. For excess ITC claimed fraudulently, the rate is 24% per annum. Interest is calculated from the due date to the date of actual payment.
What penalty applies for not filing an income tax return?
Under Section 234F, a late filing fee of Rs 5,000 applies if the ITR is filed after the due date. The fee is reduced to Rs 1,000 if total income does not exceed Rs 5,00,000. No fee applies if income is below the basic exemption limit.
What is the penalty for TDS default?
Failure to deduct TDS attracts a penalty equal to the TDS amount under Section 271C. Late deduction or deposit of TDS also attracts interest: 1% per month for late deduction and 1.5% per month for late deposit, calculated on the TDS amount.
What are the penalties for ROC filing defaults?
Under the Companies Act, 2013, late filing of annual returns (MGT-7) and financial statements (AOC-4) attracts additional fees of Rs 100 per day per document. Continued default can result in striking off the company or prosecution of directors.
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.