Waiver of late fee for delayed reconciliation statement filing where GSTR-9C is furnished by the specified deadline. The notification waives the amount of late fee in excess of the fee payable up to the date of filing FORM GSTR-9 where registered persons required to furnish reconciliation statement in FORM GSTR-9C failed to do so with the annual return; the waiver applies for financial years 2017-18 through 2022-23 provided FORM GSTR-9C is filed subsequently on or before 31 March 2025, and no refund is available for late fees already paid.
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 reconciliation statement filing where GSTR-9C is furnished by the specified deadline.
The notification waives the amount of late fee in excess of the fee payable up to the date of filing FORM GSTR-9 where registered persons required to furnish reconciliation statement in FORM GSTR-9C failed to do so with the annual return; the waiver applies for financial years 2017-18 through 2022-23 provided FORM GSTR-9C is filed subsequently on or before 31 March 2025, and no refund is available for late fees already paid.
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