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of <h1>Waiver of Late Fees for GST Returns Under Section 128 Provides Relief for Taxpayers from 2017-18 to 2022-23</h1> The Madhya Pradesh SGST issued a notification waiving late fees for GST returns under section 128 for financial years 2017-18 to 2022-23. Registered persons who failed to submit FORM GSTR-9C with their annual return can furnish the reconciliation statement by March 31, 2025, without excess late fees. No refund will be provided for late fees already paid. The notification is effective from January 23, 2025.
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