GSTR-9 late fee: rates by turnover

The rates

The late fee is charged for every day after the due date of 31 December until you file. It is split equally between CGST and SGST. The cap is a percentage of your turnover in the state or union territory.

• Aggregate turnover up to ₹5 crore: ₹50 a day (₹25 CGST and ₹25 SGST), capped at 0.04% of turnover (0.02% each).
• Aggregate turnover above ₹5 crore and up to ₹20 crore: ₹100 a day (₹50 and ₹50), capped at 0.04% of turnover (0.02% each).
• Aggregate turnover above ₹20 crore: ₹200 a day (₹100 and ₹100), capped at 0.5% of turnover (0.25% each).

Worked examples

These are illustrations. Check your own figures with the calculator or your CA.

• Turnover of ₹3 crore in the state, 100 days late: ₹50 × 100 = ₹5,000. The cap is 0.04% of ₹3 crore = ₹12,000, so ₹5,000 applies.
• Turnover of ₹10 crore in the state, 30 days late: ₹100 × 30 = ₹3,000. The cap is 0.04% of ₹10 crore = ₹40,000.
• Turnover of ₹50 crore in the state, 10 days late: ₹200 × 10 = ₹2,000. The cap is 0.5% of ₹50 crore = ₹25 lakh.

When the fee applies

• Only if you are required to file or choose to file. Up to ₹2 crore of turnover, GSTR-9 is optional.
• The clock starts after 31 December following the financial year.
• Earlier years follow different rules, so do not use these rates for FY 2021-22 and before.

Paying it

The late fee is paid in cash through the electronic cash ledger, before the return is filed. Filing sooner always costs less, because the fee grows daily until the cap.