Late fee calculator for ROC, GST, TDS and ITR (2026)
A late AOC-4 or MGT-7 costs ₹100 per day with no cap, a late GST return ₹50 per day (₹20 for nil returns) with caps, a late TDS return ₹200 per day up to the tax amount, and a late income tax return ₹5,000. Pick the form and dates below for the exact figure and interest.
Late Fee Calculator
Prefilled with last year's date, assuming an AGM on 30 September. Change it to yours.
- Additional fee, AOC-4₹100 per day x 329 days₹32,900
Send this to my WhatsApp
We send the figure with the formula, and tell you whether filing today or waiting for a document is cheaper. Late fees are paid to the government at cost; our filing fee is separate and shown on the service page.
How this works
Choose the form, its due date and the date you expect to file, and the calculator counts the days of delay and applies the fee rule for that form: ₹100 per day per form for company ROC filings, the tiered daily fee for LLP Form 8 and Form 11 that rises with the delay, ₹50 or ₹20 per day for GST returns subject to the turnover-based caps, ₹200 per day under Section 234E for TDS returns capped at the TDS amount, and the flat ₹5,000 or ₹1,000 under Section 234F for income tax returns.
Where interest also applies it is added separately: 18% a year on GST paid late, 1% a month for TDS deducted late and 1.5% a month for TDS deposited late, and 1% a month under Sections 234A, 234B and 234C for income tax.
The result shows the fee, the interest and the total, with the section or rule it comes from, so you can decide whether to file today or wait for a document.
It covers the fee and interest that accrue automatically; it does not estimate discretionary penalties that an officer may levy, such as the penalty for a missed AGM or for not filing a tax audit report, which depend on the facts and on any reasonable cause you can show.
Questions founders ask about the late fee calculator
Is there a cap on the ROC late fee?
No. AOC-4 and MGT-7 accrue ₹100 per day per form for as long as they are outstanding. A year's delay on both forms costs about ₹73,000 in additional fees alone, and the directors remain liable to prosecution. LLP forms use a tiered fee that rises with the delay instead of a flat rate.
What are the GST late fee caps?
For GSTR-3B and GSTR-1 the fee is ₹50 per day (₹20 for nil returns), capped by turnover: ₹500 for nil returns, ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above, each stated as the combined CGST and SGST amount. Interest at 18% on unpaid tax is separate and uncapped.
Can the TDS late fee exceed the TDS amount?
No. The Section 234E fee of ₹200 per day is capped at the amount of TDS in the return. A nil return attracts no fee. Interest for late deduction or deposit is separate, and a return filed more than a year late can also attract a penalty under Section 271H.
Does the income tax late fee apply if I have no tax to pay?
Yes, if your income is above the basic exemption limit and you file after the due date. The fee is ₹5,000, or ₹1,000 if total income is up to ₹5 lakh. Below the exemption limit there is no fee, but losses cannot be carried forward from a late return.
Can late fees be waived?
Rarely. GST late fees are occasionally waived or capped through amnesty schemes announced by the GST Council, and ROC fees have been reduced under time-bound settlement schemes in the past. Neither can be assumed. Filing now is nearly always cheaper than waiting for a scheme.
When you are ready, we do the filing
The full price is on every page, government fees itemised. One named expert on WhatsApp from the first call.
More free tools
Want an expert to check the result?
One expert replies on WhatsApp within 6 working hours. Mon to Sat, 10am to 7pm IST.