A business owner with a turnover of ₹3.54 crore has not filed their GSTR 9 for the 2021-22 period and is seeking advice on whether late fees apply. They are specifically asking about Notification No. 8/2025, dated 23.01.2025, to clarify if it waives late fees for GSTR 9 filings between 2017-18 and 2022-23, or if it only pertains to GSTR 9C.