Free tool
GSTR-9 late fee calculator
Missed the 31 December deadline? Enter your numbers and see exactly what the delay costs — the per-day rate for your turnover slab, the maximum cap, and the final payable amount, in plain words. No signup, no spam.
31 Dec 2026 for FY 2025-26. Change it if an extension is notified.
A future date shows the projected fee — useful for planning.
Your total sales across all states (PAN-level) — this decides your per-day rate. The maximum cap is calculated on state-level turnover; for a single GSTIN these are the same number.
The per-day rate comes from your aggregate turnover (all states added up). The cap applies per state — that is the legally correct split, and it is why multi-state businesses should use this mode.
A manual setting stays until your turnover changes — then the tool decides again from the new number.
What waiting costs
Filing readiness checklist
Tick off what you have. Everything here is what the filing itself needs.
You’re filing-ready — the only thing left is the filing itself.
How the GSTR-9 late fee works
Section 47(2) of the CGST Act sets the late fee, and CBIC notifications split it into three turnover slabs. You pay whichever is lower: the daily rate multiplied by days of delay, or the cap.
| Aggregate turnover | Per day | Maximum cap |
|---|---|---|
| Up to ₹2 crore | Return optional — no fee | — |
| Above ₹2 cr to ₹5 cr | ₹50 (₹25 CGST + ₹25 SGST) | 0.04% of turnover |
| Above ₹5 cr to ₹20 cr | ₹100 (₹50 CGST + ₹50 SGST) | 0.04% of turnover |
| Above ₹20 cr | ₹200 (₹100 CGST + ₹100 SGST) | 0.50% of turnover |
Estimates only, per CBIC notifications in force — confirm the current notification on cbic.gov.in before relying on the number. This is not professional advice.
Common questions
What is the per-day late fee for GSTR-9?
It depends on your aggregate turnover: ₹50 a day up to ₹5 crore, ₹100 a day between ₹5 and ₹20 crore, and ₹200 a day above ₹20 crore — split equally between CGST and SGST.
Is there a maximum cap on the GSTR-9 late fee?
Yes. The fee stops growing at 0.04% of your state turnover (up to ₹20 crore) or 0.50% above ₹20 crore. Small businesses hit the cap fast — which is exactly why the calculator shows both numbers.
Do I need to file GSTR-9 if my turnover is below ₹2 crore?
No — filing is optional at that level, so there is no late fee if you skip it. Filing it anyway is harmless but buys you nothing.
Does GSTR-9C carry a separate late fee?
GSTR-9C is filed with the annual return, and Circular 246/03/2025 confirms the same Section 47(2) tiered fee applies. A minority view holds that only the general penalty under Section 125 (up to ₹50,000) applies to 9C — worth a word with your CA if the amount is large.
My business is registered in multiple states. How is the late fee calculated?
The per-day rate (₹50/₹100/₹200) comes from your aggregate turnover across all states, but the maximum cap applies per state registration. Use the "State-wise breakup" mode above — it does the per-state maths and adds it up correctly.
Is there a nil-return late fee for GSTR-9?
No. GSTR-9 has no separate nil slab — the ₹20-a-day nil rate you may have seen belongs to monthly returns like GSTR-3B and GSTR-1.
Deadline pressure is the worst time to file alone.
Our team files GSTR-9 and 9C end-to-end — reconciliation included.
Filing help
Get this filing done by a ComplyKart expert
Why businesses hand this to us:
- GSTR-9 vs GSTR-2B vs your books, reconciled line by line. Mismatches between these three are the number-one reason GSTR-9 filers get notices.
- ITC recovery before it lapses. Unclaimed ITC for FY 2025-26 dies on 30 November 2026 — a proper annual working catches what your monthly filings missed.
- HSN summary and turnover reconciliation done right. The two tables where self-filers make the most mistakes — and the two tables officers read first.
- One correct filing now beats a Section 73/74 notice later. Those carry interest and penalties that make the late fee look small.
- Audit-ready workings. Every number tied back to a source, so if scrutiny comes in two years you answer from a file, not from memory.
- Deadline tracking across GST, ROC and income tax. So the next deadline does not catch you the way this one did.
