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<h1>Gujarat waives late fees for GSTR-9 annual returns from 2017-18 to 2022-23 if filed by March 31, 2025.</h1> The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, announces a waiver of the late fee for filing annual returns in FORM GSTR-9 for the financial years 2017-18 to 2022-23. This applies to registered persons who failed to submit the reconciliation statement in FORM GSTR-9C along with their annual return but do so by March 31, 2025. However, no refunds will be issued for late fees already paid for delayed submissions of FORM GSTR-9C for these years. The notification is issued by the Finance Department, Government of Gujarat.