Late fee waiver for excess GST annual return penalties where reconciliation statement is subsequently filed by the deadline. The State Government waives the excess late fee over the amount payable under the Act for annual returns where required reconciliation in FORM GSTR-9C was not filed with FORM GSTR-9 but is furnished subsequently on or before 31 March 2025 for financial years 2017-18 through 2022-23; no refund shall be available for late fees already paid; the notification is effective from 23 January 2025.
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.
Late fee waiver for excess GST annual return penalties where reconciliation statement is subsequently filed by the deadline.
The State Government waives the excess late fee over the amount payable under the Act for annual returns where required reconciliation in FORM GSTR-9C was not filed with FORM GSTR-9 but is furnished subsequently on or before 31 March 2025 for financial years 2017-18 through 2022-23; no refund shall be available for late fees already paid; the notification is effective from 23 January 2025.
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