The late fee for delayed filing of GSTR-9 (annual return) is generally ₹200 per day (₹100 under CGST + ₹100 under SGST Acts). The maximum penalty is capped at 0.50% of the taxpayer's aggregate annual turnover in the state or union territory.
GSTR9 Late Fee and Penalty
As per section 47, late fees for not filing the GSTR 9 within the due date is Rs.100 per day, per Act. That means late fees of Rs.100 under CGST and Rs.100 under SGST are applicable in case of delay. Accordingly, the total liability is Rs.200 per day of default.
By when do I need to file Form GSTR-9? The due date for filing Form GSTR-9 for a particular financial year is 31st December of subsequent financial year or as extended by Government through notification from time to time.
Example 1 – If GSTR 9 is furnished on 25th December 2025 (due date 31st December 2025) and GSTR 9C is furnished on 7th January 2026. Then no late fees is levied for GSTR 9 as it is furnished within due date. However late fees for 7 days (delay in furnishing of GSTR 9C) is auto populated in GSTR 9C.
Therefore, upon non –filing of GST returns or missing out the GST due dates, the GST law prescribes a general penalty. The maximum penalty that may be imposed is Rs. 5,000. The taxpayer will be required to pay interest on late payment of GST at a rate of 18% annually in addition to the late payment penalty.
Key Points About GST Late Fees
Grace Period & Late Fees ⚠️
Most loans include a short grace period—typically 10–15 days after the due date—before a payment is officially considered late. If you miss this window, you'll likely be hit with a late fee, usually in the $25–$50 range or outlined in your loan agreement.
06/2025 dated 17 October 2025, the Ministry extended the filing deadline for financial statements and annual returns pertaining to FY 2024-25 to 31 December 2025, without any additional fees. The original statutory deadlines were: Financial statements (Form AOC-4 series): 30 October 2025 (within 30 days of AGM)
In the case of the Financial Year 2024-25, the last day to submit Form GSTR-9 is December 31st, 2025, unless the Central Board of Indirect Taxes and Customs (CBIC) announces an extension of the deadline by issuing an official notification.
2025, the late fee in respect of delayed filing of complete annual return for any financial year upto FY 2022-23 has been waived, which is in excess of the late fee payable under sub-section (2) of section 47 of CGST Act upto the date of furnishing of return in Page 4 Page 4 of 4 FORM GSTR-9 for the said financial year ...
GSTR 9 is an annual return that GST-registered businesses must file, detailing their financial transactions. GSTR 9C is a reconciliation statement, mandatory for businesses with a turnover exceeding Rs. 2 crores, ensuring consistency between audited financial statements and GSTR 9.
Annual Returns with respect to registered Business Names are to be filed not later than the 30th day of June for every preceding year except the calendar year in which the business name was registered. The objective of the annual return is to ensure that the CAC has up-to-date information about the entity's affairs.
GST Notification 17/2025-Central Tax dt. 18-October-2025
Registered taxpayers can now file their GSTR-3B for the month of September 2025 or the quarter of July–September 2025 by October 25, 2025, instead of the earlier due date.
To calculate the interest due on a late payment, the amount of the debt should be multiplied by the number of days for which the payment is late, multiplied by daily late payment interest rate in operation on the date the payment became overdue.
Late filing of Income tax return will attract penalty u/s 234F up to Rs. 5,000, late filing interest at the rate of 1% per month (Section 234A) on the tax payable, delay in refund, not providing interest on refund @ 0.5% per month, inability to carry forward the losses.
Is CA/CMA certification mandatory for GSTR-9C? No. Self-certification is now allowed. A CA/CMA audit is optional, but taxpayers must accurately reconcile their GST returns with audited financials.
Late fees ₹200 (₹100 CGST + ₹100 UT/SGST) per day of delay, subject to a maximum cap of an amount at ₹0.50% (0.25% + 0.25%) of itsd turnover. No specific provision, hence, subject to a general penalty of ₹25,000. To be filed on the GST portal. To be filed on the GST portal at the time of or after filing GSTR 9.
Scope of the Scheme: The waiver scheme applies to only those taxpayers who have failed to file GSTR-9 earlier. To avail benefits of this scheme, taxpayers have to file the return before March 31, 2025. Already Paid Late Fees: No refunds will be issued if the taxpayer has already filed the return with late payment fees.
September 15, 2026 - Third quarter 2026 estimated tax payment due. October 15, 2026 - Deadline to file your extended 2025 tax return. If you chose to file an extension request on your tax return, this is the due date for filing your tax return.
The due date to file GSTR-9C is the same as due date for submitting the Annual returns in GSTR-9. Hence, the GSTR-9C must be filed on or before 31st December of the year subsequent to the relevant FY under audit. The due date can be extended by the Government if deemed necessary.
Daily Late Fee: A late fee of ₹50 per day is paid on Central GST (CGST) and State GST (SGST). The cumulative amount of the late fee is ₹100/day of CGST and SGST combined. Maximum Cap: The maximum amount of the late fee is ₹5,000 per type of returns (CGST and SGST).
Simplify GSTR 9C Filing by CBIC
Part of the turnover adjustments necessary in Table 5B to 5N is now not mandatory and all the adjustments now necessary to be described in Table 5O; Tables 12B, 12C and 14 (ITC reconciliation) are now not mandatory; A few changes are done in the Declaration part also.
There's no automatic right to statutory interest or compensation like with B2B debts. Typical consumer late fees are limited to 2-4% interest, and anything higher will likely be reduced by a court. If claiming interest, be sure to claim under the County Courts Act 1984.
Key takeaways