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.