GSTR 9 and GSTR 9C Late Fees Waiver from 2017-18 to 2022-23 : Notification No. 08/2025 – CENTRAL TAX Dated 23.01.2025
Key Points
Late Fee Waiver: The notification announces a waiver of late fees for certain registered taxpayers under the Central Goods and Services Tax Act, 2017.
Eligible Taxpayers: The waiver applies to those who failed to file FORM GSTR-9C (reconciliation statement) along with their annual return FORM GSTR-9 for any of the financial years from 2017-18 to 2022-23.
Excess Late Fee Waived: The waiver covers the late fee amount exceeding what was payable under section 47 of the Act up to the date of furnishing FORM GSTR-9.
Deadline: To be eligible for the waiver, taxpayers need to furnish the belated FORM GSTR-9C on or before March 31, 2025.
No Refunds: The notification clarifies that no refunds will be provided for late fees already paid for the delayed submission of FORM GSTR-9C.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 23rd January, 2025
No. 08/2025 – CENTRAL TAX
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 2021-
22 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 31st 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.