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of The CCST clarifies the applicability of late fees for delayed filing of FORM GSTR-9C under the APGST Act, 2017. Late fees under section 47 are leviable for incomplete annual returns where FORM GSTR-9C is required but not furnished. The late fee calculation covers the period from the due date until complete filing, encompassing both FORM GSTR-9 and FORM GSTR-9C. For financial years up to 2022-23, late fees are waived if the reconciliation statement is filed by 31st March 2025, with no additional charges beyond the standard late fee under section 47. No refunds will be provided for previously paid late fees related to FORM GSTR-9C filing.
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