Waiver of additional Late Fees for filing of GSTR-9C when GSTR-9 has been already filed
- In cases where reconciliation statement in Form GSTR-9C was required to be furnished along with return in Form GSTR-9, but was not furnished so for any financial year upto FY 2022-23, and has been subsequently furnished on or before 31st March 2025, no additional late fees shall be payable for delayed furnishing of GSTR-9C which is in excess of late fees paid upto filing of GSTR-9 for the year.
- This Notification applies only in those cases where GSTR-9C has not been filed, and GSTR-9 has been already filed. This Notification seeks to waive late fees as far as it exceeds the late fees payable upto the date for furnishing Form GSTR-9 for the year. As illustration, for FY 2017-18, Tax Payer has filed GSTR-9 on 21.02.2022 but failed to file GSTR-9C. Tax Payer has paid late fees for belated filing of GSTR-9. The Notification No. 08/2025-CT dated 23.01.2025 seeks to waive additional late fees in case Tax Payer files GSTR-9C for FY 2017-18 on or before 31.03.2025.
