Late fee waiver for delayed GSTR reconciliation filings: excess late fee waived if reconciliations filed by stipulated deadline. Waiver of excess late fees is granted for registered persons who failed to furnish the reconciliation statement in Form GSTR-9C with Form GSTR-9 for financial years 2017-18 to 2022-23, provided the reconciliation statement is subsequently furnished by the stipulated final date in 2025; the waiver applies only to amounts in excess of the late fee payable up to the date of furnishing the annual return, and no refunds will be made for late fees already paid.