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

Taxpayer with Rs. 6 crore turnover faces Rs. 50 daily penalty for delayed GSTR-9 filing under Notification 07/2023 A taxpayer with turnover of Rs. 6 crores sought advice on computing late fees for delayed filing of GSTR-9 and GSTR-9C returns for financial year 2021-22, with filing date of July 22, 2025. An expert responded that late filing of GSTR-9 attracts a penalty of Rs. 50 per day without any specific cap on the maximum amount. The exact late fee calculation requires counting the number of days of delay from the original due date. GSTR-9C must be filed alongside GSTR-9. The response referenced Notification No. 07/2023-Central Tax dated March 31, 2023 for detailed provisions regarding the late fee structure and filing requirements.