GSTR-9C Late Fees Calculation for FY 2024-25: Complete Compliance Guide

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GSTR-9C Late Fees Calculation for FY 2024-25: Complete Compliance Guide
By CA. Anand Tirpathi   |   Published on: 23-12-2025 | 1 min read

GSTR-9C is one of the most critical compliance requirements under GST for large taxpayers. For FY 2024-25, businesses and professionals must clearly understand how late fees are calculated for GSTR-9C, the applicable penalties, and the best practices to avoid unnecessary financial exposure.

This comprehensive guide explains late fee provisions, calculation methodology, due dates, penalties, exemptions, and practical compliance tips for smooth GSTR-9C filing.


 


Frequently Asked Questions

Is GSTR-9C mandatory if GSTR-9 is filed?

Yes, if turnover exceeds ₹5 crore.

Can penalty be waived?

Yes, in genuine cases, GST officers may reduce or waive penalties.

What is the maximum penalty for GSTR-9C?

Up to ₹25,000 under CGST and ₹25,000 under SGST.

Is late fee mandatory for GSTR-9C?

No fixed late fee is prescribed, but penalties may apply under Section 125.

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