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 India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
*****

North Block New Delhi,
Dated the 30th January, 2025

To,
All the Principal Chief Commissioners/ Chief Commissioners
All the Principal Directors General/ Directors General

Madam/Sir,

Subject: Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C- reg.

Representations have been received seeking clarification regarding levy of late fee payable for delay in furnishing of reconciliation statement in FORM GSTR-9C. It has been requested to clarify whether late fee under section 47 of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “CGST Act”) will be leviable where reconciliation statement in FORM GSTR-9C is not furnished by the registered person alongwith the annual return in FORM GSTR-9 but is filed subsequently beyond the due date of furnishing of annual return.

Official copy of the circular has been attached

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.

Notification No : Circular No. 246/03/2025-GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1003263/ENG/Circulars

Attached File : 322600_11426_cir_cgst_246_03_2025.pdf

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