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GSTR-9: Eligibility, Documents Required & Filing Procedure

What Is GSTR-9?

What Is the Eligibility to File for GSTR-9?

Who Does Not Need to File for GSTR-9?

How to File GSTR-9 Online?

What Are the Documents Mandatory for Filing GSTR-9?

What Is the Due Date for Filing GSTR-9?

What Are the Recent Amendments of GSTR-9?

What is the Penalty For Not Filing GSTR 9?

What is the Penalty For Not Filing GSTR 9?

Those who fail to file the GSTR 9 before the due date are charged ₹200 per day as penalty. The charges are divided into two parts, ₹100 as CGST and ₹100 as SGST. Nevertheless, the total amount of penalty that can be charged from a person is 0.285% of their annual turnover.

Based on the latest government notifications and circulars, here is the correct and updated late fee structure for GSTR-9 as of October 2025:

Annual Turnover Late Fee per Day Maximum Late Fee
Up to ₹5 Crore ₹50 (₹25 CGST + ₹25 SGST) 0.04% of turnover in State/UT
More than ₹5 Cr & less than ₹20 Cr ₹100 (₹50 CGST + ₹50 SGST) 0.04% of turnover in State/UT
More than ₹20 Crore ₹200 (₹100 CGST + ₹100 SGST) 0.50% of turnover in State/UT

  • No late fee under IGST as per Section 20 of the IGST Act.
  • Interest at 18% per annum is applied to any outstanding tax liabilities.

This structure replaces the older flat ₹200/day cap and introduces turnover-based slabs, making compliance more proportionate to business size.

What Are the Benefits of Filing GSTR - 9?

What Are the Penalties or Consequences for Not Filing GSTR-9?

FAQs About GSTR-9