Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C

Late fee for delayed GSTR-9C applies where complete annual return is delayed; limited waiver available for past years.

Where FORM GSTR-9C is required, the annual return comprises both FORM GSTR-9 and FORM GSTR-9C and is incomplete unless both are filed. Late fee under the late fee provision is leviable for the delay in furnishing the complete annual return, calculated from the due date until the date the complete return is filed. Late fee is not charged separately for delayed filing of FORM GSTR-9 and FORM GSTR-9C; the date of completion depends on whether FORM GSTR-9C is not required, filed with FORM GSTR-9, or filed subsequent to FORM GSTR-9. A notified waiver limits additional late fee for past years if reconciliation statements are filed within the prescribed window, and no refunds are allowed for late fee already paid.