Waiver of late fee excess for delayed GSTR-9C filings if reconciliation is filed by 31 March 2025. Waiver applies to the excess statutory late fee for registered persons required to furnish FORM GSTR-9C with their FORM GSTR-9 but who failed to do so for specified financial years, provided they file FORM GSTR-9C on or before 31 March 2025; no refund is available for late fee already paid and the notification is deemed effective from 23 January 2025.