GSTR 9/9C date extended from 2017-18 and late fee waived
24GST Notification No.08/2025 dated 23 January 2025 issued for waiver of late fee of GST annual Returns from 2017-18 till 2022-23 GST Late Fees Waiver | GSTR 9/9C For FY 2017-18 Till FY 2022-23 | New Notification in GST
Good news for taxpayers. Notification issued pursuant to 55th GST Council Meeting.
1. The GST Council recommended to clarify through a circular that the late fee under Section 47(2) of the CGST Act, 2017 is leviable for the delay in filing the complete annual return under Section 44 of the CGST Act, 2017, which includes both FORM GSTR-9 (Annual Return) and FORM GSTR-9C (Reconciliation Statement), where applicable.
b. For the annual returns pertaining to the period 2017-18 to 2022-23, the GST Council also recommended to issue notification under section 128 of CGST Act, 2017 for waiver of the amount of late fee for delayed filing of FORM GSTR-9C, which is in excess of the amount of late fee
payable till the date of filing of FORM GSTR-9 for the said financial years, provided the said FORM GSTR-9C is filed on or before 31st March 2025.
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