Late fee waiver for delayed GST reconciliation statements linked to annual return filings, with no refund of amounts already paid. Waiver of late fee is granted for the excess amount payable in relation to annual return filings for financial years 2017-18 to 2022-23 where registered persons failed to furnish FORM GSTR-9C along with FORM GSTR-9 and later furnished it on or before 31 March 2025. The waiver applies only to the amount exceeding the late fee otherwise payable up to the date of filing FORM GSTR-9, and no refund is available for late fee already paid.
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 GST reconciliation statements linked to annual return filings, with no refund of amounts already paid.
Waiver of late fee is granted for the excess amount payable in relation to annual return filings for financial years 2017-18 to 2022-23 where registered persons failed to furnish FORM GSTR-9C along with FORM GSTR-9 and later furnished it on or before 31 March 2025. The waiver applies only to the amount exceeding the late fee otherwise payable up to the date of filing FORM GSTR-9, and no refund is available for late fee already paid.
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