Late Fees

Late Fees — CA Guides & Articles

Statute-cited articles on late fees from Harun Raaj & Associates — chartered accountants.

2 articles — updated weekly

Missed the ITR deadline? s.234F fee + s.234A interest, computed

Missing the ITR deadline creates two different calculations. Section 234F is a filing fee. Section 234A is interest on unpaid net tax. They are not the same charge, they do not use the same base, and one can apply when the other does not. For FY 2025-26, the ITR individual/HUF no

Read article →8 Aug 2026

Every GST late fee in one place: GSTR-1, GSTR-3B, GSTR-9 (FY 2025-26)

8 Aug 2026

GST late fees are rarely a large surprise on one return. They become expensive when a finance team treats filing as one monthly task, misses the return, and then discovers that the fee, interest, cash payment and customer-facing data problem are all separate consequences. For FY

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