Clarification On Applicability Of Late Fee For Delay In Furnishing Of Form Gstr-9c

Last updated: 01 February 2025

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This notification clarifies the application of late fees for delayed submission of Form GSTR-9C, the reconciliation statement. It addresses queries about whether late fees under Section 47 of the CGST Act apply when Form GSTR-9C is filed after the due date for the annual return (Form GSTR-9), even if filed subsequently. The official circular providing this clarification is attached.

Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing***** North Block New Delhi, Dated the 30th January, 2025 To, All the Principal Chief Commissioners/ Chief CommissionersAll the Principal Directors General/ Directors General Mada

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FAQ :

This notification provides clarification on the applicability of late fees for the delayed furnishing of the reconciliation statement in Form GSTR-9C.

The clarification pertains to the late fee for the reconciliation statement in Form GSTR-9C.

The late fee is levied under Section 47 of the Central Goods and Services Tax Act, 2017 (CGST Act).

The notification seeks to clarify whether the late fee is applicable when Form GSTR-9C is furnished after the due date of the annual return (Form GSTR-9), even if filed later.

The notification is addressed to all Principal Chief Commissioners/Chief Commissioners and all Principal Directors General/Directors General.