GSTR-9 (Annual Return) late filing attracts a fee of ₹200 per day (₹100 CGST + ₹100 SGST), capped at 0.5% of the taxpayer's annual turnover. For GSTR-9C (Reconciliation Statement), non-compliance may attract a general penalty of up to ₹25,000. Interest of 18% p.a. applies to unpaid tax liabilities.
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.
Form GSTR-9C is required to be filed by every registered person whose aggregate turnover is above a certain threshold during the financial year, as notified by way of Notifications issued by Government of India from time to time.
An offender not paying tax or making short-payments has to pay a penalty of 10% of the tax amount due, subject to a minimum of Rs. 10,000. Therefore, the penalty will be high at 100% of the tax amount when the offender has evaded i.e., where there is a deliberate fraud.
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.
General Penalty: ₹25,000 under Section 125 of the CGST Act for non-compliance.
The GST Amnesty Scheme under Section 128A grants total waiver of pending interest and penalty amount if the tax dispute amount is paid by an eligible taxpayer on or before March 31, 2025.
This penalty is divided into Rs. 25 per day for both CGST and SGST in instances where there is a tax liability (according to form 3B), and Rs. 20 per day for both CGST and SGST in cases of zero tax liability. However, the total penalty is capped at Rs.
If there is an amnesty announced by the government for the default, then the GST penalty could be conditionally waived off.
Because of that, the IRS doesn't just go after the business—it can go after the people in charge and make them pay the full amount out of their own pocket. That's why it's called the 100% penalty: the IRS can assess 100% of the unpaid taxes against one or more individuals it considers responsible.
GST is leviable only if aggregate turnover is more than 20 lacs. (Rs. 10 lacs in 11 special category States). For computing aggregate supplies turnover of all supplies made by you would be added.
Professional Fees: Rs. 1000 to Rs. 3,000 per GSTR-9 filing, depending on the complexity and service provider. Paid Software Charges: Rs.
The following category of tax persons are exempted from payment of 1% of GST in Cash 1. Registered taxpayers who have paid income tax above Rs 1.00 in Income Tax during the last two years continuously 2. Taxpayers who have zero-rated supplies without payment of duty and claimed refund of more than Rs 1.00 lac 3.
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.
What is the penalty for the wrong filing of GSTR-9C? There's no specific late fee provision for GSTR-9C. It is subject to a general penalty of Rs. 25,000.
GSTR-9C applies only to regular taxpayers who exceed the turnover limit. However, composition taxpayers and e-commerce operators filing GSTR-8 do not need to file GSTR-9C, even if their turnover exceeds Rs. 5 crore.
Fraud Penalties under GST
Here are the key penalties for fraud under GST law: In cases where tax evasion or fraud is proven, the penalty may be monumental, 100% to 300% of the amount of tax evaded. Even in cases where the percentage of tax calculated is less, a minimum penalty of ₹10,000 is imposed.
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.
You face a penalty when you file your GST/HST return late if you owe money. The penalty equals 1% of your unpaid amount plus 0.25% of that amount for each full month your return is late. The maximum penalty period is 12 months. After that, no additional monthly charges apply.
Non/Late Payment
A 5% penalty will be levied on the amount of tax unpaid by the due date and an additional penalty of 2% per month on tax remaining unpaid after 60 days from the due date of the prescribed accounting period (capped at a maximum of 50% of the outstanding tax) may also be imposed.
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.
Login to GST Portal and select the option - Services - Then select - Payment. Select Create Challan and window will be opened showing tax particulars, interest, penalty and fees details. Select Penalty and pay the same according to category - CGST, SGST or IGST. Q.
Goods and Services Tax (GST) 2.0 reform, which came into effect from September 22nd, 2025, brought relief for the common people and boosts for businesses. One of the key GST updates under 2.0 reform is that it simplified the GST tax structure from a 4-slab (5%, 12%, 18% and 28%) to a 3-slab (5%, 18% and 40%).
Businesses or individuals who have pending GST returns or appeals, such as those who missed filing returns for certain tax periods, generally qualify for the GST Amnesty Scheme. Yes, the GST Amnesty Scheme may apply to GSTR-9, the annual return filing.
How can I apply for Tax Amnesty? By logging into your iTax page and going to Amnesty application tab under Debt and Enforcement and making the application. Clicking on the link shared through your Email/SMS which will re-direct you to your iTax page to make the application.