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.

Can I pay the late fee from ITC?

No. The late fee must be paid in cash.

Home / Belated and revised ITR AY 2026-27

Income tax

Belated and revised ITR for AY 2026-27 — file by 31 December 2026

Missed the due date, or found a mistake in your return? See your last date, the exact cost, and what to do next.

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

Belated return — last date31 Dec 2026Section 139(4), AY 2026-27

Revised return — free till31 Dec 2026Section 139(5)

Revised return — with fee till31 Mar 2027Fee under section 234-I

Belated ITR cost

Late fee and interest for a belated ITR (AY 2026-27)

Total income (₹)

Tax still unpaid after TDS / advance tax (₹)

Your original due date

Date you will file

Enter your figuresWe will show the late fee under section 234F and interest under section 234A.

Belated, revised or updated — which one do you need?

	Belated return	Revised return	Updated return (ITR-U)
When	You missed the original due date	You filed, then found a mistake	You missed the belated date, or need to add income
Section	139(4)	139(5)	139(8A)
Last date (AY 2026-27)	31 Dec 2026	31 Mar 2027	Within 4 years from the end of the AY
Cost	Late fee ₹1,000 / ₹5,000 + interest	Free till 31 Dec 2026; ₹1,000 / ₹5,000 fee after that	Additional tax on top of tax and interest

What you lose by filing late

Late fee under section 234F: ₹5,000, or ₹1,000 if total income is up to ₹5 lakh.
Interest under section 234A: 1% per month (or part month) on unpaid tax from the day after the due date.
Business and capital losses of the year cannot be carried forward (house property loss can).
The new tax regime is the default; some old-regime choices must be made by the original due date.

After 31 December 2026, a belated return for AY 2026-27 cannot be filed. The only route left is an updated return (ITR-U), which costs additional tax and does not allow a refund.

Sources

Income Tax Department e-filing portal and FAQs
Income-tax Act, 1961: sections 139(4), 139(5) (as amended by the Finance Act 2026), 234A, 234F, 234-I

Common questions

What is the last date for a belated ITR for AY 2026-27?

31 December 2026, or earlier if the assessment is completed before that.

What is the late fee for a belated return?

₹5,000 under section 234F, or ₹1,000 if total income is up to ₹5 lakh.

Till when can I revise my AY 2026-27 return?

Till 31 March 2027. Revisions up to 31 December 2026 are free; after that a fee of ₹1,000 or ₹5,000 applies under section 234-I.

Can a belated return be revised?

Yes, within the same time limit for revised returns.

What if I miss 31 December 2026?

You can file an updated return (ITR-U) within four years, but you pay additional tax and cannot claim a refund.

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