GST / Indirect tax tool
GSTR-9 / GSTR-9C late fee calculator
Apply the Notification 7/2023-CT turnover slabs and the state-turnover caps to GSTR-9 and GSTR-9C late fees, with the ₹2 crore exemption flag for small taxpayers.
Late fee inputs
What this tool shows
Enter the FY, the date you filed (or plan to file), your annual aggregate turnover, and the turnover in your state. The calculator picks the Notification 7/2023-CT slab, counts the days of delay from 31 December, and caps the fee at 0.04% (≤ ₹20 Cr AATO) or 0.25% (> ₹20 Cr AATO) of state turnover.
It flags the ₹2 Cr GSTR-9 exemption (FY 2024-25 onwards, Notification 15/2025-CT) and the ₹5 Cr GSTR-9C threshold (Rule 80(3) CGST Rules 2017).
Both forms are due 31 December following the FY end, and each form attracts its own late fee when filed late.
Visible formula
Pick the slab from FY aggregate turnover: ≤ ₹5 Cr → ₹50/day (₹25 CGST + ₹25 SGST); ₹5–20 Cr → ₹100/day (₹50 + ₹50); > ₹20 Cr → ₹200/day statutory. Days late run from 31 December (Rule 80(1)/(3) CGST Rules 2017) to the filing date. Fee = days × rate, capped at 0.04% (0.02% + 0.02%) of turnover in the state for the two rationalised slabs, or 0.25% (0.125% + 0.125%) for the statutory slab. Each of GSTR-9 and GSTR-9C carries its own fee.
Printable IF / THEN decision path
- IF FY AATO ≤ ₹2 Cr (FY 2024-25 onwards), THEN GSTR-9 is not required (first proviso to s.44(1) CGST Act, Notification 15/2025-CT) — no GSTR-9 late fee.
- IF FY AATO ≤ ₹5 Cr, THEN GSTR-9C is not required (Rule 80(3) CGST Rules 2017) — no GSTR-9C late fee.
- IF the form is required and filed after 31 December, THEN count days of delay and apply the slab rate for the AATO band.
- IF days × rate exceeds the cap, THEN pay the cap (0.04% of state turnover for ≤ ₹20 Cr AATO; 0.25% for > ₹20 Cr AATO) instead of the daily figure.
Frequently asked questions
What is the GSTR-9 late fee?
The statutory late fee under s.47(2) CGST Act 2017 is ₹200 per day, capped at 0.25% of turnover in the state. From FY 2022-23, Notification 7/2023-CT (31.03.2023) reduces it to ₹50 per day for AATO up to ₹5 Cr and ₹100 per day for AATO above ₹5 Cr and up to ₹20 Cr, each capped at 0.04% of turnover in the state. Taxpayers above ₹20 Cr AATO stay on the statutory rate and cap.
Do the same rates apply to GSTR-9C?
Yes. Both the annual return (GSTR-9) and the reconciliation statement (GSTR-9C) attract the s.47(2) CGST late fee, and Notification 7/2023-CT covers the return furnished under section 44 for FY 2022-23 onwards. Each form carries its own late fee when filed late.
Who has to file GSTR-9C?
GSTR-9C is the reconciliation statement required under Rule 80(3) of the CGST Rules 2017 when aggregate turnover in the financial year exceeds ₹5 Cr. Turnover up to ₹5 Cr means GSTR-9C is not required.
Does the ₹2 crore exemption apply to me?
Under the first proviso to s.44(1) CGST Act read with Notification 15/2025-CT (17.09.2025), registered persons with annual aggregate turnover up to ₹2 Cr are exempt from filing GSTR-9 from FY 2024-25 onwards. The exemption is for the annual return; confirm the current FY on the GSTN portal, as certain categories may still need to file.
When are GSTR-9 and GSTR-9C due?
Both forms are due by 31 December following the end of the financial year — Rule 80(1) for GSTR-9 and Rule 80(3) for GSTR-9C of the CGST Rules 2017. Days of delay run from the day after the due date through the day of filing.
Is there any amnesty for older years?
For FY 2017-18 to 2021-22, Notification 7/2023-CT capped the total late fee at ₹20,000 for returns furnished between 1 April 2023 and 30 June 2023. That window has lapsed; current-year filers should use the FY 2022-23 onwards slabs shown in this calculator.