Penalties Section 47 CGST — Late Fee for GSTR-9 (Annual Return)
Section 47 CGST — Late Fee for GSTR-9 (Annual Return)
Central Goods and Services Tax Act 2017 — 47
₹200/day (₹100 CGST + ₹100 SGST) for late GSTR-9. Maximum capped at 0.25% of turnover in the state.
The Penalty
₹200 per day (CGST ₹100 + SGST ₹100)
- Cap
- 0.25% of annual aggregate turnover in the state
- Calculation base
- Days from 31 December to actual filing date
- Period
- Per day from 31 December until filing
When does this apply?
GSTR-9 filed after 31 December following the end of the financial year
Calculate this amount
This estimate applies only the rate and caps published in the authored rule for this page.
₹250Before cap: ₹6,000
Worked examples
| Scenario | Calculation | Result |
|---|---|---|
| Turnover ₹50L, filed 30 days late | Fee = ₹200 × 30 = ₹6,000. Cap = 0.25% × ₹50L = ₹12,500. Fee < cap → ₹6,000 | ₹6,000 |
| Turnover ₹2Cr, filed 90 days late | Fee = ₹200 × 90 = ₹18,000. Cap = 0.25% × ₹2Cr = ₹50,000. Fee < cap → ₹18,000 | ₹18,000 |
How it is levied
Computed and added as late fee before GSTR-9 filing is accepted.
⚠ VERIFY
The GSTR-9 filing obligation and threshold (taxpayers with turnover ≤ ₹2 Cr were exempted from GSTR-9 for FY 2017-18 to 2022-23 via notifications) may have changed. Verify current year exemption threshold on the GSTN portal.