Notification No 08/2025-CT
As per proposal of 55th GST Council meeting, Notification No 08/2025-CT has been issued to waive the late fees for delayed filing of GSTR-9C. This waiver applies to GSTR-9C filed for the FY 2017-18 to 2022-23 and covers late fees exceeding the amount payable under section 47 up to date of furnishing Form GSTR-9 for respective years. The waiver benefits registered persons who were required to submit reconciliation statements in FORM GSTR-9C along with annual return in FORM GSTR-9, provided they file the reconciliation statement by 31-03-2025. However, No refund will be granted for late fees already paid for delayed filing of FORM GSTR-9C for these financial years.