Late fee waiver for delayed GST annual return reconciliation statement filing under compliance notification. Late fee payable for delayed furnishing of the annual return is waived to the extent it exceeds the fee payable up to the date of filing FORM GSTR-9, for registered persons who were required to furnish FORM GSTR-9C along with FORM GSTR-9 but failed to do so and later furnish FORM GSTR-9C on or before 31 March 2025. The waiver applies for specified financial years, and no refund is available for late fee already paid for delayed furnishing of FORM GSTR-9C.