Late fee waiver for delayed GSTR 9C reconciliation allowed if furnished by the specified deadline, subject to refund exclusion. Waiver of late fee is granted for registered persons who failed to furnish the reconciliation statement in Form GSTR-9C with the annual return in Form GSTR-9, covering the excess late fee payable under section 47 over the late fee due up to the date of furnishing Form GSTR-9, provided Form GSTR-9C is subsequently furnished on or before 31 March 2025; no refund is available for late fee already paid for delayed furnishing of Form GSTR-9C.
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 delayed GSTR 9C reconciliation allowed if furnished by the specified deadline, subject to refund exclusion.
Waiver of late fee is granted for registered persons who failed to furnish the reconciliation statement in Form GSTR-9C with the annual return in Form GSTR-9, covering the excess late fee payable under section 47 over the late fee due up to the date of furnishing Form GSTR-9, provided Form GSTR-9C is subsequently furnished on or before 31 March 2025; no refund is available for late fee already paid for delayed furnishing of Form GSTR-9C.
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