GST calculator · Section 47(2), Rule 80 and period-specific notifications
GSTR-9 and GSTR-9C Late Fee Calculator
Estimate GSTR-9 and GSTR-9C late fee by financial year, turnover band and applicable relief. Check period-specific notifications and eligibility conditions.
Working estimate, not a determination. Check the facts, applicable notification and current legal position before relying on a calculated date or amount.
Late fee on a delayed annual return (GSTR-9 and GSTR-9C)
Legal basis: Section 47(2); Notification No. 07/2023-CT (turnover-based rates from FY 2022-23, and the amnesty for FY 2017-18 to FY 2021-22, window extended by No. 25/2023-CT); Circular No. 246/03/2025-GST and Notification No. 08/2025-CT on GSTR-9C. Review date: 19 October 2026.
Annual return
Where GSTR-9C is required, the annual return is complete only when both forms are furnished, so the delay runs to the later of the two.
Days of delay
0
Late fee per Act
₹0
CGST + SGST/UTGST
₹0
Enter the dates above.
Annual return late fee working paper
Inputs will appear here after the calculation runs.