The CBIC is offering a waiver of late fees for GSTR-9C filings for financial years 2017-18 to 2022-23, provided they are submitted by March 31, 2025. This applies to those who have received penalty orders or are aware of their filing obligations. GSTR-9 is an annual GST return for registered taxpayers with turnover over ₹2 Crore, while GSTR-9C is a reconciliation statement for those with turnover exceeding ₹5 Crore, requiring CA certification. This waiver specifically covers late fees for GSTR-9C, not GSTR-9, and no refunds will be issued for fees already paid.
Individuals who have received an order from the Department imposing a penalty for the non-filing of GSTR-9 and GSTR-9C, as well as those who are aware of their obligation to file these forms, now have the opportunity to do so for the financial years 2017-18 to 2022-23. As per Notification No. 8/2025
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FAQ :
The deadline for filing GSTR-9C with waived late fees is March 31, 2025.
The waiver applies to the financial years 2017-18 to 2022-23.
GSTR-9 is an annual GST return for registered taxpayers with turnover over ₹2 Crore, whereas GSTR-9C is a reconciliation statement for taxpayers with turnover exceeding ₹5 Crore, which must be signed by a Chartered Accountant.
No, refunds will not be granted for any late fees that have already been paid.
Failure to file by March 31, 2025, could result in penalties of up to ₹25,000, increased scrutiny, audits, and potential fraud investigations.