Computation of Late fee for non-filing of GSTR 9 & 9C for the F.Y. 2021-22

[Rajagopal K]

Dear Experts,

My Turnover is Rs.6,00,00,000/-

Please compute the late fee payable by me if I file GSTR 9 & GSTR-9C today (22-07-2025)

Awaiting your valuable opinion in this regard.

[Sadanand Bulbule]

For late filing of GSTR-9, late fee is Rs. 50/- per day. So to compute exact late fee, you need to count the number of days of delay. GSTR-9C must be filed along with GSTR-9. There is no specific cap.

Refer Notification No. 07/2023-Central Tax, dated 31/03/2023 for more details.

AI Summary

Late fee for GSTR-9 filing accrues per day; GSTR-9C required with GSTR-9 and no statutory cap. A late fee for delayed filing of the annual GST return is imposed on a per-day basis and must be computed by counting the days of delay; the annual reconciliation statement must be filed together with the annual return, and no specific statutory cap on the aggregated late fee is indicated, with further procedural detail referenced in an administrative notification.