In the Notification No. 07/2023-Central tax, the CBIC has notified that from FY 2022-23 onwards, the late fee in respect of the filing of GSTR 9 shall be as follows :-
| Serial Number | Class of registered persons | Amount |
| (1) | (2) | (3) |
| 1. | Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year. | Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. |
| 2. | Registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year. | Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. |
In respect of the late fee for filing the Annual return for the FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, the late fee shall be Rs. 10,000/- (CGST) + Rs. 10,000/- (SGST) if filed between 30th June 2023.
To view and download the Notification, click here
Notification No. 7/2023-Central Tax
