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    <title>State Tax Notification for waiver of the late fee</title>
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    <description>Waiver of late fee is granted for registered persons required to furnish a reconciliation statement in FORM GSTR-9C who failed to submit it with the annual return in FORM GSTR-9; the waiver removes the amount of late fee in excess of that payable up to the date of furnishing FORM GSTR-9 for the financial years 2017 18 to 2022 23, provided FORM GSTR-9C is furnished subsequently by the end March filing deadline in 2025. No refund of late fee already paid is available.</description>
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