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of <h1>Maharashtra Waives Late Fees for FORM GSTR-9C Filings from 2017-2023; No Refunds for Fees Already Paid.</h1> The Government of Maharashtra has issued a notification waiving the late fee for filing FORM GSTR-9C for financial years 2017-18 to 2022-23 under the Maharashtra Goods and Services Tax Act, 2017. This waiver applies to registered persons who failed to submit the reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 but subsequently filed it by March 31, 2025. However, no refunds will be provided for late fees already paid for these financial years. This decision was made under the authority of section 128 of the Act.
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