GSTR-9 Late Fee Calculator
How GSTR-9 annual return late fee is calculated
GSTR-9 is the annual GST return, usually due by 31 December after the financial year. Filing late attracts a daily late fee that is capped as a percentage of turnover, with reduced rates for smaller taxpayers. The calculator above applies the right slab.
The slabs
| Annual turnover | Late fee per day | Maximum cap |
|---|---|---|
| Up to ₹5 crore | ₹50 (₹25 + ₹25) | 0.04% of turnover |
| ₹5 crore to 20 crore | ₹100 (₹50 + ₹50) | 0.04% of turnover |
| Above ₹20 crore | ₹200 (₹100 + ₹100) | 0.50% of turnover |
A worked example
Turnover ₹2 crore, 30 days late: daily ₹50, fee = 30 × 50 = ₹1,500; cap = 0.04% of ₹2 crore = ₹8,000, so ₹1,500 is payable.
Things to know
- GSTR-9 is mandatory if aggregate turnover exceeds the threshold (currently ₹2 crore); below that it is optional.
- The cap applies per Act, so the total cap is double the single-Act percentage.
- Late fee is paid in cash; ITC cannot be used.
Frequently asked questions
What is the GSTR-9 late fee?
₹50/day up to ₹5 crore, ₹100/day for ₹5–20 crore, ₹200/day above ₹20 crore, each capped on turnover.
Is GSTR-9 mandatory?
Mandatory if turnover exceeds ₹2 crore; optional below that.
What is the maximum late fee?
0.04% of turnover up to ₹20 crore, and 0.50% above ₹20 crore (combined).
Can ITC pay the fee?
No, it must be paid in cash.
When is GSTR-9 due?
Generally 31 December after the financial year, unless extended.
Source: CGST Act Section 47 and CBIC notifications rationalising GSTR-9 late fees. Verify on the GST portal before paying. ComplyKraft is independent; this is not professional advice.