The Central Government has waived excess late fees u/s 47 of ...

Government Waives Excess Late Fees for GSTR-9C Reconciliation Statement Filing u/s 47 Until March 2025.

January 25, 2025

Notifications GST

The Central Government has waived excess late fees u/s 47 of CGST Act for registered persons who failed to file GSTR-9C reconciliation statements alongside GSTR-9 annual returns for FY 2017-18 through 2022-23. This waiver applies to late fees exceeding the prescribed amount u/s 47, provided the pending GSTR-9C is filed by March 31, 2025. The notification, issued u/s 128 of CGST Act upon GST Council's recommendation, specifically excludes refunds of any late fees already paid for delayed GSTR-9C submissions during these financial years. The waiver aims to facilitate compliance for taxpayers who have outstanding reconciliation statement obligations.

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The Central Government has waived excess late fees u/s 47 of ...

Government Waives Excess Late Fees for GSTR-9C Reconciliation Statement Filing u/s 47 Until March 2025.

January 25, 2025

Notifications GST

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