Late fee waiver for excess GST annual-return penalties where GSTR-9C is filed by the specified deadline. A waiver is provided so that where late fee for the annual return (FORM GSTR-9) for specified financial years exceeds the late fee payable up to the date of furnishing FORM GSTR-9, the excess is waived for registered persons who failed to furnish FORM GSTR-9C with the annual return but subsequently furnish FORM GSTR-9C on or before 31 March 2025; no refund of late fee already paid for delayed furnishing of FORM GSTR-9C 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 where GSTR-9C is filed by the specified deadline.
A waiver is provided so that where late fee for the annual return (FORM GSTR-9) for specified financial years exceeds the late fee payable up to the date of furnishing FORM GSTR-9, the excess is waived for registered persons who failed to furnish FORM GSTR-9C with the annual return but subsequently furnish FORM GSTR-9C on or before 31 March 2025; no refund of late fee already paid for delayed furnishing of FORM GSTR-9C is available.
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