GSTR-9 Late Fees: Cost of Delay in Filing

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GSTR-9 late fees is levied when a taxpayer delayed in filing return beyond the due date.

It is charged per day of delay from the due date until the actual filing date.

Due Date of Filing Annual Return

The last date of filing Annual Return for FY 2023-24 was 31st December 2024.

Applicable Late Fees

CategoryLate FeesMaximum Limit
Aggregate Turnover Upto 5CrRs.50/day (Rs.25 each under CGST and SGST)0.04% of Turnover (0.02% each under CGST and SGST)
Aggregate Turnover above 5Cr-20CrRs.100/day (Rs.50 each under CGST and SGST)0.04% of Turnover (0.02% each under CGST and SGST)
Aggregate Turnover above 20CrRs.200/day (Rs.100 each under CGST and SGST)0.05% of Turnover (0.25% each under CGST and SGST)

Who are liable to file Annual Return?

As per Section 44 of CGST Act 2017, every registered person is required to file Annual Return except the following:

  • An Input Service Distributor,
  • A person paying tax under Section 51 (i.e. TDS deductor),
  • A person paying tax under Section 52 (i.e. TCS collector),
  • A Casual Taxable Person, and
  • A Non Residential Taxable Person.

Turnover Limit

Turnover limitGSTR-9GSTR-9C
Up to 2 CroreOptionalN/A
More than 2 – 5 CroreMandatoryOptional
More than 5 CroreMandatoryMandatory

Format of Filing Form GSTR-9

The Annual Return FORM GSTR-9 has been divided into six parts containing 19 tables. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is to be filed for before filing this return.

The structure of FORM GSTR-9 is detailed as given under:

Part I: Basic Details

  • Table 1: Financial Year
  • Table 2: GSTIN
  • Table 3A: Legal Name
  • Table 3B: Trade Name (if any)

Part II: Details of Outward and Inward supplies made during the financial year

  • Table 4: Details of advances, inward and outward supplies made during the financial year on which tax is payable
  • Table 5: Details of advances, inward and outward supplies made during the financial year on which tax is NOT payable

Part III: Details of ITC for the financial year

  • Table 6: Details of ITC availed during the financial year
  • Table 7: Details of ITC reversed and ineligible ITC for the financial year
  • Table 8: Other ITC related information

Part IV: Details of tax paid as declared in returns filed during the financial year

  • Table 9: Details of tax paid as declared in returns filed during the financial year

Part V: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period

  • Table 10: Supplies / tax declared through amendments (+) (net of debit notes)
  • Table 11: Supplies / tax reduced through amendments (-) (net of credit notes)
  • Table 12: Reversal of ITC availed during the previous financial year
  • Table 13: ITC availed for the previous financial year
  • Table 14: Differential tax paid on account of declaration in table 10 and 11 above

Part VI: Other Information

  • Table 15: Particulars of demands and refunds
  • Table 16: Information on supplies received from composition taxpayers, deemed supply under Section 143 and goods sent on approval basis
  • Table 17: HSN wise summary of outward supplies
  • Table 18: HSN wise summary of inward supplies
  • Table 19: Late fee payable and paid

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