What GST returns and rules does GSTBuddies support?

GSTBuddies audits GSTR-1, 2A, 2B, 3B, 9 and 9C. Checks include Rule 37 (180-day ITC reversal), Rule 42/43 common-credit reversal advisories, Rule 86B, Section 16(4) ITC time-bar, Section 50 interest, Section 47 late fees, reverse-charge (RCM) checks, the annual Table 8 ITC reconciliation and the three-way GSTR-1 vs 3B vs 9 reconciliation. Every figure is cited to the CGST Act and Rules. Section 17(5) blocked credits depend on what each expense was, which a GST return does not carry, so that review stays with your books.

What file formats can I upload?

PDF, Excel, JSON and ZIP. Upload GSTR PDFs from the GST Portal, Excel ledgers from Tally, Busy or any party ledger (.xlsx/.xls), JSON exports for GSTR-2A/2B/3B/9/9C, or the portal's ZIP downloads — GSTBuddies extracts and classifies them automatically.

Is GSTBuddies free to try?

Yes. Sign up to get free credits every month, no credit card required, and run GST compliance checks to see the results before you buy.

Yes. GSTBuddies uses AES-256 encryption on AWS infrastructure and never shares your data. Uploaded files are processed and deleted after 7 days.

Section 47(2), CGST Act 2017 · Notification 07/2023-CT

GSTR-9 late fee: how it's calculated (turnover slabs)

From FY 2022-23, the late fee for filing the annual return (GSTR-9) after the due date is based on your aggregate annual turnover (AATO). Here are the exact slabs and caps.

Due date

GSTR-9 is due by 31 December following the end of the financial year (e.g. FY 2022-23 → 31 December 2023). Late fee under Section 47(2) accrues for each day of delay after that date.

Optional filing: GSTR-9 is not mandatory for taxpayers with aggregate annual turnover up to ₹2 crore — so no late fee applies if you are within that threshold and choose not to file.

Late-fee slabs (FY 2022-23 onwards)

Per Notification 07/2023-CT, the per-day fee and the maximum cap depend on AATO. The amounts below are per Act — the same applies under SGST/UTGST, so the total is double.

Aggregate turnover	Late fee / day (CGST + SGST)	Maximum cap
Up to ₹2 crore	GSTR-9 optional — effectively nil	—
₹2 cr – ₹5 cr	₹25 + ₹25 = ₹50/day	0.02% + 0.02% of turnover
₹5 cr – ₹20 cr	₹50 + ₹50 = ₹100/day	0.02% + 0.02% of turnover
Above ₹20 cr	₹100 + ₹100 = ₹200/day	0.25% + 0.25% of turnover

Worked example

A taxpayer with AATO of ₹8 crore files GSTR-9 40 days late. Slab = ₹5–20 cr → ₹50/day per head. Late fee = 40 × ₹50 = ₹2,000 CGST + ₹2,000 SGST = ₹4,000, subject to the 0.02% + 0.02% cap on turnover (here, well below the cap).

How GSTBuddies calculates it

Upload your GSTR-9 PDF and GSTBuddies reads the actual ARN/filing date, applies the correct turnover slab and cap, and shows the exact late fee per head with the statutory citation — no manual slab lookup. Explore the full GST compliance suite or start with 8 free credits every month.

FAQ

Is GSTR-9 mandatory for small taxpayers?

No. It is optional for taxpayers with aggregate annual turnover up to ₹2 crore.

What is the maximum GSTR-9 late fee?

It is capped as a percentage of turnover — 0.02% per Act (CGST and SGST each) up to ₹20 crore turnover, and 0.25% per Act above ₹20 crore.