Late Fees Under Goods and Services Tax (GST) Law for GSTR-9

Posted By: Admin Published: 23-08-2025

Table of Contents

1. Understanding GSTR-9

2. Late Fees for GSTR-9

Filing Goods and Services Tax (GST) returns is a crucial compliance requirement for businesses in India. GSTR-9 is an annual return that aggregates the details of all monthly or quarterly returns filed during the financial year. Failing to file GSTR-9 on time can lead to penalties in the form of late fees.

This guide provides a comprehensive overview of late fees applicable under the GST law for GSTR-9.

Understanding GSTR-9

What is GSTR-9?

GSTR-9 is an annual return that must be filed by every registered taxpayer under GST, including:

Regular taxpayers
Composition scheme taxpayers
Input Service Distributors (ISDs)

The return consists of details regarding inward and outward supplies, tax paid, and any adjustments related to the previous year.

Due Date for Filing GSTR-9

The due date for filing GSTR-9 is typically set for December 31st of the following financial year. For example, for the financial year 2022-23, the return must be filed by December 31, 2023.

We're Just a Message Away

Late Fees for GSTR-9

Applicable Late Fees

If a taxpayer fails to file GSTR-9 by the due date, a late fee is imposed. The late fees under GST are as follows:

Regular Taxpayers: ₹200 per day (₹100 for CGST and ₹100 for SGST) subject to a maximum of ₹5,000.
Composition Scheme Taxpayers: ₹200 per day (₹100 for CGST and ₹100 for SGST) subject to a maximum of ₹1,000.

Calculation of Late Fees

Daily Rate: The late fee is calculated on a daily basis from the due date until the date of actual filing.
Maximum Limit: The maximum limit of late fees applies to the total amount calculated, which cannot exceed ₹5,000 for regular taxpayers and ₹1,000 for composition taxpayers.

Example Calculation

Regular Taxpayer:
- Due Date: December 31, 2023
- Actual Filing Date: February 15, 2024 (46 days late)
- Late Fee Calculation:
  - ₹200 (per day) × 46 days = ₹9,200
  - Maximum Late Fee: ₹5,000
Composition Taxpayer:
- Due Date: December 31, 2023
- Actual Filing Date: February 15, 2024 (46 days late)
- Late Fee Calculation:
  - ₹200 (per day) × 46 days = ₹9,200
  - Maximum Late Fee: ₹1,000

Let's Start Your Journey

Waiver of Late Fees

The GST Council may provide relief measures, including waivers or reductions of late fees under certain conditions. Taxpayers should stay updated on any announcements regarding such waivers.

Importance of Timely Filing

Filing GSTR-9 on time is essential not only to avoid late fees but also for:

Compliance: Maintaining compliance with GST regulations is vital to avoid penalties and legal issues.
Tax Credit: Timely filing ensures that input tax credit claims are properly accounted for.
Financial Management: Regular filings contribute to better financial planning and management.

Reach Out to Us

Conclusion

Understanding the late fees applicable for GSTR-9 under GST law is crucial for all taxpayers. By filing returns on time, businesses can avoid unnecessary penalties and ensure compliance with tax regulations. It's advisable to maintain organized records and set reminders for filing dates to facilitate timely submissions. If you have any questions or need assistance with GST compliance, feel free to reach out to Tripathi & Arora Associates. We are here to help you navigate the complexities of GST and ensure your business remains compliant and successful.

We're Just a Message Away