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<h1>Late Fees for Delayed FORM GSTR-9C Filing Clarified; Waiver Available Until March 2025 for Past Years.</h1> The circular clarifies the applicability of late fees for delays in submitting FORM GSTR-9C under the CGST Act. It states that both FORM GSTR-9 and FORM GSTR-9C must be filed together to complete the annual return. If FORM GSTR-9C is required but not filed with FORM GSTR-9, the return is incomplete, incurring late fees. The late fee applies from the due date of the annual return until both forms are submitted. A waiver on excess late fees for financial years up to 2022-23 is available if FORM GSTR-9C is filed by March 31, 2025, but no refunds will be issued for fees already paid.