Late fee waiver for delayed annual return reconciliation where Form GSTR-9C is filed by the compliance deadline, no refunds. Waiver of excess late fee where registered persons required to file Form GSTR-9C failed to furnish it with annual return in Form GSTR-9 for financial years 2017-18 to 2022-23, provided they submit Form GSTR-9C on or before 31 March 2025; waiver limited to late fee in excess of the amount payable up to the date of furnishing Form GSTR-9 and no refund of late fee already paid for delayed furnishing of Form GSTR-9C.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed annual return reconciliation where Form GSTR-9C is filed by the compliance deadline, no refunds.
Waiver of excess late fee where registered persons required to file Form GSTR-9C failed to furnish it with annual return in Form GSTR-9 for financial years 2017-18 to 2022-23, provided they submit Form GSTR-9C on or before 31 March 2025; waiver limited to late fee in excess of the amount payable up to the date of furnishing Form GSTR-9 and no refund of late fee already paid for delayed furnishing of Form GSTR-9C.
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