GSTR-9 is the annual return, due on 31 December following the end of the financial year. For FY 2025-26 that is 31 December 2026.
Unlike the monthly returns, GSTR-9’s late fee is not a flat rate: both the per-day charge and the ceiling move with the turnover of the year the return covers.
GSTR-9 due date
The 31st of December following the end of the financial year. FY 2024-25 was due 31 December 2025; FY 2025-26 is due 31 December 2026.
Late fee for a late GSTR-9
Note that the turnover tested here is the turnover of the financial year the return covers — not the preceding year, which is the test used for GSTR-1 and GSTR-3B. GSTR-9 is itself the annual reckoning for that year.
| Aggregate turnover (the FY the return covers) | Late fee per day | Maximum |
|---|---|---|
| Up to ₹5 crore | ₹50 (₹25 + ₹25) | 0.04% of turnover |
| ₹5 crore – ₹20 crore | ₹100 (₹50 + ₹50) | 0.04% of turnover |
| Above ₹20 crore | ₹200 (₹100 + ₹100) | 0.5% of turnover |
Section 47(2) of the CGST Act, reduced for smaller filers by Notification No. 07/2023-Central Tax dated 31 March 2023, for FY 2022-23 onwards. Above ₹20 crore the reduction does not apply and the bare 0.5% ceiling stands. There is no nil-return concession for GSTR-9 — the turnover slab applies whether or not there was any liability.
Who has to file — and why we will not quote you a single turnover limit
Most guides state a flat exemption threshold for small taxpayers. We are not going to, and the reason is worth two minutes of your time.
The small-taxpayer exemption from filing GSTR-9 is not a permanent rule in the Act. It is granted year by year, by a fresh notification for each financial year. A threshold that was correct for one year is not automatically correct for the next, and a page that hard-codes one number will be wrong the first year CBIC does not renew it — usually without the page ever being updated.
So: check the notification for your financial year on the CBIC notifications page before concluding you are exempt, or ask us and we will confirm it for your year and your turnover. If filing was optional for your FY, a late fee may not arise at all.
This is also why our GST late fee calculator does not decide for you whether GSTR-9 was mandatory in your year — it computes the fee if it was, and says so.
Interest on a GSTR-9 shortfall does not run from the GSTR-9 due date
If the annual reconciliation turns up tax that was never paid, interest on that tax runs from the original monthly or quarterly GSTR-3B due date of whichever period the shortfall belongs to — not from the GSTR-9 due date.
A calculator that applies a single interest period across twelve possible tax periods will understate the real figure, quietly. Ours reports no interest for GSTR-9 and tells you why, rather than producing a confident wrong number.
Primary sources
The dates and fees on this page are read off the statute and CBIC’s own notifications, not copied from other guides. You can check every one of them:
- Central Goods and Services Tax Act, 2017 — sections 47 (late fee) and 50 (interest)
- CBIC — GST notifications and circulars
- CBIC — GST portal
- GST portal (gst.gov.in) — where the return is actually filed
Verified against the CGST Act, 2017, the notifications cited above and CBIC circulars as of August 2026. Your exact position depends on your entity and any notifications or circulars issued since — we confirm it for you, and always recommend checking the official CBIC / GST portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.