GST RETURNS
04-08-2023
GSTR- 9
Maximum late fee is restricted to ₹20,000 (10,000/- CGST + ₹10,000/- SGST) for filing of Annual Return in Form GSTR -9 for any Financial Year from 2017-18 to 2021-22, if filed on or before 30-06-2023.
Late fee of GSTR -9 for Financial Year 2022-2023:
There are three categories, which are as follows:
(a) Turnover up to 5 Crore – Late fee CGST ₹25/- + SGST ₹25/- per day subject to a maximum up to 0.04% (0.02% CGST+ 0.02% SGST) of Turnover.
(b) Turnover between 5 Crore to 20 Crore – Late fee CGST ₹50/- + SGST ₹50/- Per day subject to a maximum up to 0.04% of Turnover
(c) Turnover above 20 Crore – Late fee CGST ₹100/- + SGST ₹100/- per day maximum up to 0.50% of turnover.
GSTR – 10
As per the GST Provisions on cancellation of GST Registration, a tax payer has to file Final Return (GSTR -10) within 3 months from the date of cancellation.
* Late fee is restricted to ₹1,000/- (₹500/- CGST + ₹500/- SGST), if Return GSTR-10 Filed between 01-04-2023 to 30-06-2022

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