Penalty & Tax Calculators — Late Fees, TDS & GST Interest

Estimate your penalty before it grows. Free calculators for every common Indian statutory late fee and interest — ITR late fee, TDS deposit interest, GST late fee, stamp duty and full & final settlement.

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What you can do here

Section 234F ITR late fee (₹5,000 / ₹1,000)
Section 234A interest on unpaid tax (1% per month)
Section 201(1A) TDS late deposit interest
Section 234E TDS late-filing fee (₹200/day)
GST Section 47 late fee and Section 50 interest (18%)
Stamp duty and registration charges calculator

Late-filing fee and interest are separate charges

People often estimate one and get surprised by the other. Under section 234F a return filed after the due date carries a fee of ₹5,000, reduced to ₹1,000 where total income does not exceed ₹5 lakh — and it applies even when no tax is owed. Section 234A interest of 1% per month is charged only on tax still unpaid, so a taxpayer whose liability was already covered by TDS pays the fee but little or no interest. Two different mechanisms, two different bases.

Every month here is a calendar month, not thirty days

Across sections 234A, 234B, 234C, 201(1A) and GST section 50, part of a month counts as a whole month. A single day of delay past a month boundary costs the same as thirty. This is why paying on the last day of a month rather than the first of the next is worth real money, and why estimates that pro-rate by days understate what the department will actually compute.

GST late fee and interest work differently from each other

The late fee under section 47 runs per day, split between CGST and SGST, with a ceiling that varies by turnover and is lower for nil returns. Interest under section 50 runs at 18% a year but only on the portion of tax discharged in cash — credit-funded liability does not attract it. So a business with substantial input credit can face a large late fee and comparatively small interest, which is the opposite of most people's expectation.

TDS: two rates, one fee, and a disallowance behind them

Late deduction attracts 1% per month under section 201(1A); deduction followed by late deposit attracts 1.5% per month, because the money was already collected. A late quarterly return separately attracts ₹200 per day under section 234E, capped at the tax deducted. Behind all three sits the real cost — disallowance of the related expense when computing business income, which is usually larger than the interest itself.

Estimate first, then decide the order of payment

When several dues are outstanding at once, pay in order of the fastest-growing charge rather than the largest balance. Uncapped daily fees — ROC forms at ₹100 per day per form — outrun percentage interest surprisingly quickly. Anything accruing at 1.5% per month outranks 1%. And because these charges compound with the calendar rather than with events, partial payment today generally beats a complete payment next month. The compliance calendar shows which dates are approaching next.

Frequently asked questions

What is the ITR late fee under Section 234F?

₹5,000 for income above ₹5 lakh; ₹1,000 if income is ₹5 lakh or below; nil below the basic exemption. Separate 234A interest of 1% per month also applies on unpaid tax.

What is the GST late fee?

Typically ₹50 per day of delay (₹20 for nil returns), split into CGST and SGST, subject to a cap that varies with turnover.