Late fee waiver for delayed FORM GSTR-9C filing applies to specified annual returns, with no refund of fees already paid. Late fee payable for delayed furnishing of FORM GSTR-9C is waived to the extent it exceeds the late fee otherwise payable under section 47, for annual returns relating to the financial years 2017-18 to 2022-23, where registered persons were required to file FORM GSTR-9C along with FORM GSTR-9 but failed to do so and subsequently furnish FORM GSTR-9C on or before 31 March 2025. The waiver does not extend to any refund of late fee already paid for such delay.
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 FORM GSTR-9C filing applies to specified annual returns, with no refund of fees already paid.
Late fee payable for delayed furnishing of FORM GSTR-9C is waived to the extent it exceeds the late fee otherwise payable under section 47, for annual returns relating to the financial years 2017-18 to 2022-23, where registered persons were required to file FORM GSTR-9C along with FORM GSTR-9 but failed to do so and subsequently furnish FORM GSTR-9C on or before 31 March 2025. The waiver does not extend to any refund of late fee already paid for such delay.
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