Short answer
For FY 2022-23 onwards, the GSTR-9 late fee is ₹50–₹200 per day, split equally between CGST and SGST, depending on turnover — capped at a maximum limit of 0.04% to 0.50% of turnover in the state.
No late fee applies if turnover is up to ₹2 crore, since filing GSTR-9 is optional at that level. A waiver/amnesty notification has applied to several earlier financial years too — see the note below.
Amnesty/waiver status, checked just now: the most recent window (Notification 08/2025-CT) waived only the excess late fee for delayed GSTR-9C — not GSTR-9 itself — for FY 2017-18 to FY 2022-23, and only if GSTR-9C was filed by 31 March 2025. That deadline has passed, so this window is closed. No active GSTR-9 late-fee waiver exists for FY 2023-24 or FY 2024-25 as of writing — treat any "new amnesty" claim with suspicion until you see the notification number.
How to use this calculator
- Pick your financial yearThe due date for GSTR-9 fills in automatically for that FY.
- Enter your turnoverAggregate turnover, PAN India, for the relevant financial year.
- Enter the actual filing dateThe calculator counts the exact days of delay from the due date.
- Read the breakdownTotal late fee, days delayed, and the CGST/SGST split appear instantly, capped at the statutory maximum for your slab.
GSTR-9 late fee — turnover-based slabs
Applicable for FY 2022-23 onwards, as per CBIC Notification 07/2023-Central Tax.
| Turnover in relevant FY | Per-day late fee | Maximum cap |
|---|---|---|
| Up to ₹2 crore | Nil — filing optional | — |
| ₹2 crore – ₹5 crore | ₹50/day (₹25 CGST + ₹25 SGST) | 0.04% of turnover |
| ₹5 crore – ₹20 crore | ₹100/day (₹50 CGST + ₹50 SGST) | 0.04% of turnover |
| Above ₹20 crore | ₹200/day (₹100 CGST + ₹100 SGST) | 0.50% of turnover |
The 2 crore and 5 crore breakpoints and the 0.04%/0.50% caps come from this notification directly; the per-day rates are stated in rupees in the notification itself, split equally CGST/SGST.
Notification 07/2023-Central Tax, dated 31 March 2023Worked example
Example. A business with ₹8 crore turnover in FY 2024-25 files GSTR-9 35 days late. At the ₹5–20 crore slab, that's 35 × ₹100 = ₹3,500 total, split as ₹1,750 CGST and ₹1,750 SGST — well under the 0.04% cap of ₹32,000 on this turnover.
Can late fee be paid from Input Tax Credit?
No. Late fees must be paid in cash through the Electronic Cash Ledger only; ITC in the Electronic Credit Ledger cannot be used to settle them. Interest on delayed tax payment is charged separately, at 18% p.a., and is computed independently of the late fee.
Frequently asked questions
What is the GSTR-9 late fee per day?+
₹200 per day (₹100 CGST + ₹100 SGST) is the standard section 47 rate, but from FY 2022-23 onwards it is rationalised by turnover — as low as ₹50/day for smaller taxpayers, with no late fee at all below ₹2 crore turnover. See the slab table above for the exact per-day rate that applies to you.
What is the GSTR-9 late fee for FY 2024-25?+
Same slab structure as FY 2022-23 and FY 2023-24: ₹50–₹200/day by turnover, capped at 0.04–0.50% of turnover. The due date for FY 2024-25 is 31 December 2025.
What will the GSTR-9 late fee be for FY 2025-26?+
FY 2025-26 isn't due for filing yet, so there's no filing-date data to test against. On the current notification the same turnover-based slabs would carry forward — this answer will get a firm update once the due date approaches or CBIC issues a fresh notification.
What is the GSTR-9 late fees maximum limit?+
The late fee is capped — never open-ended. For turnover up to ₹20 crore, the limit is 0.04% of turnover (0.02% each for CGST and SGST). Above ₹20 crore, the limit rises to 0.50% of turnover (0.25% each). Below ₹2 crore turnover, there's no late fee at all since filing is optional.
Is there a GSTR-9 late fees waiver notification?+
The current one — Notification 08/2025-Central Tax — waived only the excess late fee for delayed GSTR-9C (not GSTR-9 itself) for FY 2017-18 to FY 2022-23, and only for GSTR-9C filed by 31 March 2025. That window has now closed. There's no active GSTR-9 waiver for FY 2023-24 or FY 2024-25 as of writing.
Is there a separate late fee for GSTR-9C?+
No separate fee is prescribed for GSTR-9C itself. Per CBIC Circular 246/03/2025-GST, where GSTR-9C is filed late, the late fee runs from the GSTR-9 due date to the actual GSTR-9C filing date, at the same turnover-based rate — it isn't an additional fee on top of GSTR-9's.
I have more than one GSTIN — is the late fee per GSTIN or per PAN?+
Per GSTIN. GSTR-9 is filed separately for each registration, so a taxpayer with multiple GSTINs pays the late fee separately for every registration filed after the due date.
How is this different from general GST late fees?+
"GST late fees" is the umbrella term covering every return — GSTR-1, GSTR-3B, GSTR-4, CMP-08 and GSTR-9 all carry their own separate rates and caps. This page covers only the GSTR-9 annual return; use the GST return penalty calculator for the others.