A composition taxpayer who opted out of the scheme in the middle of the year and continues to be registered under GST.A registered taxpayer who is a normal taxpayer including SEZ units and SEZ developers.There can be three cases where a taxpayer is required to file GSTR-9 or annual return for a financial year: The CBIC has exempted GST-registered taxpayers with annual aggregate turnover up to Rs.2 crore in FY 21-22 from filing Form GSTR-9. This scheme comes with a conditional waiver/ reduction of late fees. The Council recommended an amnesty scheme for pending GSTR-9 returns. (b) Registered persons with AATO of more than Rs.5 cr to 20 cr is reduced to Rs 50 per day subject to a maximum of 0.02% of turnover.Ģ. 25 per day subject to a maximum of 0.02% of turnover. (a) Registered persons with Annual Aggregate Turnover (AATO) up to Rs.5 cr is reduced to Rs. Council recommended the late fee rationalisation for delayed GSTR-9 filing from FY 2022-23 onwards as follows: Turnover over Rs.5 crore to 20 crore filing GSTR-9 after due date attracts late fee of Rs 100 per day (i.e., 50 each under CGST and SGST laws) subject to max cap 0.04% of turnover in state/UT (i.e., 0.02% each under CGST and SGST laws).ġ. 50 per day (i.e., Rs.25 each under CGST and SGST laws) subject to max cap 0.04% of turnover in state/UT (i.e., 0.02% each under CGST and SGST laws). Turnover up to Rs.5 crore filing GSTR-9 after due date attracts a late fee of Rs.
(2) CGST Notification 07/2023 has notified the GST Council recommendation.Īny delay in the filing of annual returns in form GSTR-9 FY 2022-23 onwards attracts concessional late fee for the following categories of registered taxpayers. (1) GST amnesty scheme for GSTR-9 delayed filing- The CBIC has notified vide 07/2023 dated 31st March 2023 to waive off late fee in excess of Rs.20,000 (i.e., 10,000 each under CGST and SGST laws) for delayed filing of GSTR-9 for years 2017-18 up to 2021-22 if filed between 1st April 2023 to 30th June 2023. For a seamless and hassle-free filing experience, use ClearTax GST Software.Įxplore more about GSTR-9 filing solution on ClearTax GST here.
This article details out the steps to file GSTR-9 on GST portal. The GST portal provides facility to the registered taxpayers to file GSTR-9.
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