Late Fees & Penalties Matrix 2026: ITR, GST, ROC, TDS and EPF

Income tax

• Section 234F ITR late fee: Rs. 5,000 (up to 31 Dec) / Rs. 10,000 (after) / nil up to Rs. 5 lakh income
• Section 234A interest: 1% per month on tax due for late return
• Section 234B: 1% per month from 1 April on unpaid advance tax
• Section 234C: 1% per month on shortfall in each instalment
• TDS: 1.5% per month (201(1A)) + Rs. 200/day (234E), interest 1.5% per month on late deposit

GST

• Late fee: Rs. 25 (CGST) + Rs. 25 (SGST) = Rs. 50/day; Rs. 50/day for IGST
• Caps: Rs. 2,000 NIL, Rs. 5,000 monthly, Rs. 10,000 quarterly/aggregate
• Interest: 18% per annum on the tax payable that was due
• Non-filing leads to ITC blockage, notice and assessment under Sec. 73/74

ROC

• Rs. 100 per day per form - no cap (AOC-4, MGT-7, DPT-3, INC-22A, etc.)
• DPT-3: minimum Rs. 50,000 fine on company + Rs. 1,000/day for officers
• MSME-1: Rs. 1,000 per day per officer
• Adjudication under Section 454 can impose Rs. 10,000-5,00,000 for various offences; strike-off and director disqualification after persistent default

EPF & ESI

• EPF: interest 12% per annum for delay in deposit beyond 15th of next month
• ESI: interest 12% per annum for delayed contribution
• Late registration, separate penalties under the respective Acts

What this means for you

Penalties compound silently - a small missed filing can grow into a five-figure liability with interest. Systematically track every date (use our FY 2026-27 calendar), file even trivial forms on time, and claim fee waivers where available such as CCFS-2026 for ROC backlogs before 31 August 2026.