GST late fee waiver for annual returns where GSTR-9C is filed by March 31, 2025; no refunds paid. Waiver of late fee excess for registered persons required to file FORM GSTR-9C with FORM GSTR-9 who failed to file it with the annual return but furnished FORM GSTR-9C on or before 31 March 2025; no refund of late fee already paid; notification effective from 23 January 2024 under executive waiver authority.