CBIC waived Late Fee for FORM GSTR-9C for FY 2017-18 to 2022-23

The Ministry of Finance, through Notification No. 08/2025 – Central Tax dated 23rd January 2025, has announced a waiver of excess late fees under Section 47 of the Central Goods and Services Tax (CGST) Act, 2017. This waiver applies to late fees incurred for filing reconciliation statements in FORM GSTR-9C along with annual returns in FORM GSTR-9 for financial years 2017-18 through 2022-23. Registered persons who missed submitting FORM GSTR-9C along with FORM GSTR-9 but later furnish the reconciliation statement by 31st March 2025 will benefit from this waiver. However, late fees already paid for delayed filing of FORM GSTR-9C will not be refunded.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 08/2025 – Central Tax | Dated : 23rd January, 2025

S.O. 419(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021­22 or 2022-23, which is in excess of the late fee payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31^st March, 2025:

Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available.

[F. No. CBIC-20001/15/2024-GST]
RAUSHAN KUMAR, Under Secy.