Clarification on Late fee for Delay in filing Form GSTR-9C
Government has issued Clarification on Late fee for Delay in filing Form GSTR-9C . Many Taxpayers have asked whether they need to pay late fee if they file the reconciliation statement in Form GSTR-9C after the due date of annual return (GSTR-9). To clarify the issue this circular has been issued .
Key Points of the circular:
Before 01-08-2021, businesses with turnover of more than Rs 2 crore had to get their accounts audited and submit Form GSTR-9C (duly certified by CA) along with Form GSTR-9 (Annual Return).
After 01-08-2021: The audit requirement was removed, a businesses with turnover of more than Rs.5 Crore now need to self-certify and file Form GSTR-9C along with Form GSTR-9 by 31st December of the following year.
Now the question is : Is late fee applicable if Form GSTR-9C is filed late?
Yes. If business is required to file Form GSTR-9C , its annual return is considered incomplete until both Form GSTR-9 and Form GSTR-9C are filed.
Late fee under section 47(2) will apply from the due date until the date when both forms are submitted.
How is late fee calculated?
- if only Form GSTR-9 is required, Late fee applies only until the filing of GSTR-9.
- If both Form GSTR-9 and Form GSTR-9C are required:
- If both Forms are filed together : Late fee applies until the date of filing
- If Form GSTR-9 is filed first and Form GSTR-9C is filed later, Late fee applies until the date of filing Form GSTR-9C.
Waiver of late fees for past years (Up to FY 2022-23):
As per Notification No 08/2025-Central Tax dated 23-01-2025, if Form GSTR-9C for any FY up to 2022-23 is filed by 31-03-2025, the excess late fee is waived.
It means:
- Late fee is only payable up to the date of filing Form GSTR-9.
- No additional late fee will be charged for the late filing of Form GSTR-9C if filed by 31-03-2025.
- However, if any late fee has already been paid, no refund will be given.
