Late Fee for Annual Return (GST R -9)

This discussion clarifies whether a late fee is applicable for filing the annual GST return (GSTR-9) for FY 2019-20 when the registered person's turnover is below ₹2 crore. While GSTR-9 is optional for businesses with turnover under ₹2 crore, the question arises if penalties apply if it's filed late. The general late fee is ₹100 CGST and ₹100 SGST per day, but its actual application for delayed optional filings below this threshold depends on the GST portal's discretion.