Waiver of late fee for delayed GSTR 9C filings permits excess late fee relief where reconciliation filed by end March deadline. Waiver of late fee is granted for registered persons required to furnish a reconciliation statement in FORM GSTR-9C who failed to submit it with the annual return in FORM GSTR-9; the waiver removes the amount of late fee in excess of that payable up to the date of furnishing FORM GSTR-9 for the financial years 2017 18 to 2022 23, provided FORM GSTR-9C is furnished subsequently by the end March filing deadline in 2025. No refund of late fee already paid is available.
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.
Waiver of late fee for delayed GSTR 9C filings permits excess late fee relief where reconciliation filed by end March deadline.
Waiver of late fee is granted for registered persons required to furnish a reconciliation statement in FORM GSTR-9C who failed to submit it with the annual return in FORM GSTR-9; the waiver removes the amount of late fee in excess of that payable up to the date of furnishing FORM GSTR-9 for the financial years 2017 18 to 2022 23, provided FORM GSTR-9C is furnished subsequently by the end March filing deadline in 2025. No refund of late fee already paid is available.
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