Interest for late ITR filing
1% per month, or part of a month, on unpaid tax from the due date to the date of filing.
Section 234A, Income-tax ActCompliance calculators
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1% per month, or part of a month, on unpaid tax from the due date to the date of filing.
Section 234A, Income-tax ActApplies when advance tax paid is under 90% of assessed tax.
Section 234B, Income-tax ActChecks each instalment against the 15% / 45% / 75% / 100% benchmarks.
Section 234C, Income-tax Act₹1,000 where total income is up to ₹5,00,000, otherwise ₹5,000.
Section 234F, Income-tax Act1% per month for failure to deduct; 1.5% per month for failure to deposit after deduction.
Section 201(1A), Income-tax Act18% per annum on a daily basis; 24% for undue or excess input tax credit.
Section 50, CGST Act, 2017Computed per Act and doubled for CGST + SGST. Uses the statutory rate unless you supply the notified one.
Section 47, CGST Act, 2017GSTR-1 and GSTR-3B, monthly or QRMP — including the 22nd/24th State split.
Notified GST return due datesThe four instalment dates and cumulative percentages for a financial year.
Advance-tax instalment benchmarksResults depend on the facts you enter and on the notification in force for the period. Confirm applicability before relying on any figure. Ask the assistant if you need the underlying rule with its source.