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<h1>Goa clarifies late fees for delayed FORM GSTR-9C submissions; waives excess fees until March 2025 under CGST Act Section 47.</h1> The Government of Goa has issued a circular clarifying the applicability of late fees for delays in submitting FORM GSTR-9C, aligning with the Central GST Policy. It mandates that both FORM GSTR-9 and FORM GSTR-9C must be filed together for the annual return to be considered complete. A late fee under section 47 of the CGST Act applies from the due date until both forms are submitted. However, for financial years up to 2022-23, any excess late fees have been waived if FORM GSTR-9C is submitted by March 31, 2025. No refunds will be issued for late fees already paid.