Late fee waiver for excess GST annual return penalties when reconciliation statements are filed subsequently; no refund of fees paid. Waiver of late fee is granted for registered persons required to furnish reconciliation statement in FORM GSTR-9C with the annual return in FORM GSTR-9 but who failed to do so, covering late fee in excess of that payable under section 47 up to the date of furnishing FORM GSTR-9, on condition that FORM GSTR-9C is furnished on or before 31 March 2025; no refund of late fee already paid is available.
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 when reconciliation statements are filed subsequently; no refund of fees paid.
Waiver of late fee is granted for registered persons required to furnish reconciliation statement in FORM GSTR-9C with the annual return in FORM GSTR-9 but who failed to do so, covering late fee in excess of that payable under section 47 up to the date of furnishing FORM GSTR-9, on condition that FORM GSTR-9C is furnished on or before 31 March 2025; no refund of late fee already paid is available.
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