GSTR 9 FY 2023-24 LATE FEE

Here’s the latest info (as of FY 2023-24) on late fee for GSTR-9 when turnover is ₹5 crore or below:

• The late fee per day of delay = ₹50/day (i.e. ₹25 under CGST Act + ₹25 under SGST Act).

• Maximum late fee is capped at 0.04% of turnover (i.e. 0.02% CGST + 0.02% SGST).

• Since your turnover is “5 Cr below” (i.e. ≤ ₹5 crore), this slab applies.

For FY 2023–24, where aggregate turnover is up to ₹5 crore, the late fee for delayed filing of GSTR-9 is ₹50 per day (₹25 CGST + ₹25 SGST), capped at 0.04% of turnover in the State/UT (0.02% CGST + 0.02% SGST). The concessional cap applies only if the return is filed within the notified time; confirm the applicable due-date extension, if any, and the filing date before calculating the days of delay. Any applicable IGST late fee is not included in this split.

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