Answer

1. F

   Facts

   Yes. Circular 246/03/2025-GST says the annual return is complete only when GSTR-9C (where required) is also filed. Late fee under Sec 47(2) runs from the due date until 9C is filed, and is charged once, not separately.

2. P

   Provisions and law

   • Circular 246/03/2025-GSTLate fee for an incomplete annual return runs from the due date till both GSTR-9 and GSTR-9C (where required) are filed; there is no separate fee for each.
   • Sec 47(2), CGST Act 2017Late fee for a late annual return is ₹100 per day under CGST, capped at a quarter percent of turnover in the State, as reduced by notification.
   • Notification 07/2023-CTFrom FY 2022-23, GSTR-9 late fee is ₹50 a day (turnover up to ₹5 crore) or ₹100 a day (₹5 to 20 crore), capped at 0.04 percent of turnover; ₹200 a day capped at 0.5 percent above ₹20 crore (CGST plus SGST).
3. A

   Analysis

   If you filed GSTR-9 on 20 December but GSTR-9C on 20 February, the delay counted is 51 days from 31 December. For turnover of ₹8 crore, the fee is ₹100 a day (CGST plus SGST), about ₹5,100, within the 0.04 percent cap of ₹32,000. If GSTR-9 itself was late too, the fee is computed once on the later date.

4. C

   Conclusion

   1. 1Check the date GSTR-9 and GSTR-9C were filed.
   2. 2Count delay from the due date to the 9C filing date.
   3. 3Apply the slab rate for your turnover with its cap.
   4. 4Pay the late fee in cash when filing.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.