GSTR9C late fee with if any case study

For taxpayers who failed to file GSTR-9C for the financial years 2017-18 through 2022-23, the government has provided significant relief via Notification No. 08/2025-Central Tax, dated January 23, 2025.

Key Details of the Waiver

• Waiver of Late Fees: The Central Board of Indirect Taxes and Customs (CBIC) has waived the "excess" late fees for the delayed filing of GSTR-9C for the financial years 2017-18 to 2022-23.

• Condition: To avail of this waiver, you must file the pending GSTR-9C on or before March 31, 2025.

• Important Caveat: If you have already paid late fees for these specific delayed filings, there will be no refunds issued for those amounts.

Compliance Advice

1. File Immediately: If you haven't already, ensure your GSTR-9C is filed by the deadline of March 31, 2025, to avoid further penalties or potential GST notices.

2. Handling Notices: If you have received a Show Cause Notice (SCN) regarding non-filing, you can use the issuance of this notification to request the relevant GST officer to cancel the notice, provided you complete the filing.

3. General Rule (Going Forward): While the government provided a one-time waiver for these specific past years, GSTR-9C is a mandatory reconciliation statement for taxpayers exceeding the specified turnover threshold (currently ₹5 crore). Under standard provisions, failure to file it alongside your Annual Return (GSTR-9) can attract penalties. The law typically considers the GSTR-9 and GSTR-9C as a single "return package," and delays are calculated based on the combined delay in filing.

Summary: You should file your pending GSTR-9C statements immediately. The government has waived excess late fees for the FY 2017-18 to 2022-23 period for filings completed by March 31, 2025. No refunds are available for late fees previously paid.