GST Update: Late Fee Waiver for GSTR-9C for FYs 2017-18 to 2022-23
Waiver of Late Fee for Filing FORM GSTR-9C as per Notification No. 08/2025
The Central Board of Indirect Taxes and Customs (CBIC) issued Notification No. 08/2025 – Central Tax, dated 23rd January 2025, under the provisions of Section 128 of the Central Goods and Services Tax Act, 2017 (CGST Act).** This notification provides relief to taxpayers by waiving late fees for delayed filing of FORM GSTR-9C (Reconciliation Statement), under certain conditions.
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Late Fee Waiver:
- The late fee referred to in Section 47 of the CGST Act, 2017, applicable for the delayed filing of FORM GSTR-9C, has been waived for the following financial years:
- 2017-18
- 2018-19
- 2019-20
- 2020-21
- 2021-22
- 2022-23.
- This waiver is applicable for taxpayers who meet the following conditions:
- Were required to file a reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9, but failed to file FORM GSTR-9C by the due date.
- Have subsequently furnished FORM GSTR-9C on or before 31st March 2025.
Scope of the Waiver:
- The waiver is applicable to the amount of late fees in excess of the late fee payable under Section 47 of the CGST Act, up to the date of furnishing FORM GSTR-9C.
- No refund of late fees already paid before this notification will be granted.
Deadline for Compliance:
- Taxpayers must file the reconciliation statement in FORM GSTR-9C for the applicable financial years on or before 31st March 2025 to avail of the late fee waiver.
Benefits to Taxpayers
This notification aims to provide relief to registered persons who failed to file the reconciliation statement (FORM GSTR-9C) within the prescribed timelines but have since complied or intend to comply by 31st March 2025. The following are the major benefits:
- Financial Relief: Significant late fee waivers reduce the burden on taxpayers who faced delays in filing reconciliation statements for earlier financial years.
- Encouragement for Compliance: By extending the timeline, this initiative encourages taxpayers to complete their compliance requirements without fear of hefty penalties.
- Streamlined Filing: Allows taxpayers to regularize their past filings while reducing unnecessary litigation or disputes.
Late Fee Waiver
| Aspect | Details |
|---|---|
| Applicable Financial Years | 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 |
| Return Forms | FORM GSTR-9 (Annual Return) and FORM GSTR-9C (Reconciliation Statement) |
| Condition | FORM GSTR-9C must be filed after the annual return (GSTR-9) but on or before 31st March 2025. |
| Relief Provided | Waiver of late fee exceeding the amount payable under Section 47 of the CGST Act. |
| Refund Clause | No refund for late fees already paid for FORM GSTR-9C. |
| Deadline for Compliance | 31st March 2025 |
A taxpayer was required to file FORM GSTR-9C for the financial year 2019-20 but failed to do so along with the annual return (FORM GSTR-9). If the taxpayer files the FORM GSTR-9C on or before 31st March 2025, they will not be liable for any late fees beyond the amount payable under Section 47. However, if they had already paid a late fee earlier, they would not be eligible for a refund of that amount.
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