What is the late fee for GSTR-3B?

₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, up to a cap linked to turnover.

Is interest charged on late GST payment?

Yes — 18% a year on the tax paid late in cash, counted day by day.

No. The late fee must be paid in cash.

Home / Advance tax 15 December 2026

Income tax

Find out in seconds how much to pay before 15 December, what missing it costs, and how to pay correctly under the new Act.

Written and reviewed by Taxease Consultant teamLast updated 4 November 2026How we check facts

Third instalment15 Dec 202675% of the year's tax, cumulative

Final instalment15 Mar 2027100% (also the only date for 44AD / 44ADA)

Pay underIncome-tax Act, 2025Tax Year 2026-27, minor head 100

15 December check

Estimated tax for Tax Year 2026-27 after TDS / TCS (₹)

Advance tax already paid this year (₹)

Your case

Enter your estimated taxWe will show what to pay by 15 December and the interest if you pay late.

Advance tax applies when your tax for the year, after TDS and TCS, is ₹10,000 or more.
Interest for a short instalment was section 234C under the old Act; under the Income-tax Act, 2025 it is section 425. If less than 90% is paid by 31 March, interest for the shortfall (old 234B, new section 424) also applies.
Pay on the e-filing portal: e-Pay Tax → choose Income-tax Act, 2025, Tax Year 2026-27, Advance tax (100). Self-assessment tax (300) does not count as an instalment.
No interest for a shortfall caused by capital gains, lottery or dividend income received after an instalment date, if you pay in the next instalment.

Sources

Income Tax Department — e-Pay Tax
Income-tax Act, 2025: advance tax and interest provisions for Tax Year 2026-27 (old sections 207–211, 234B, 234C)

Need the full four-instalment plan? Use the advance tax calculator.

Who has to pay advance tax?

Anyone whose tax for the year, after TDS and TCS, is ₹10,000 or more — except resident senior citizens (60+) with no business income.

How much is due by 15 December 2026?

75% of the estimated tax for Tax Year 2026-27, less what you have already paid.

What is the interest if I miss it?

1% a month for 3 months on the shortfall — about 3% — under section 425 of the Income-tax Act, 2025 (old section 234C).

I use 44AD / 44ADA. Do I pay on 15 December?

No. Presumptive taxpayers pay the full amount by 15 March 2027.

Send one WhatsApp message. You get a fixed fee and a clear answer within 2 working hours (Mon–Sat, 10 am–7 pm).