Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers:

 Maximum Late fee:

Financial Year 2022-23 onwards:

• Aggregate Turnover up to 5 Crores in the relevant FY = Rs. 25/day of default up to 0.02% of Turnover in the State /UT (under CGST) + Rs. 25/day of default up to 0.02% of Turnover in the State /UT (under SGST/UTGST)

• Aggregate Turnover more than 5 Crores but less than 20 Crores in the relevant FY = Rs. 50/day of default up to 0.02% of Turnover in the State /UT (Under CGST)+ Rs. 50/day of default up to 0.02% of Turnover in the State /UT (Under SGST/UTGST)

For FY 2017-18 to FY 2021-22:

• Not filed GSTR9 on or before 31-03-2023 but filed the same within the period of 01-04-2023 to 30-06-2023, maximum late fee will be Rs. 10,000 (CGST) + Rs. 10,000 (SGST/UTGST).