Circular No. 246/03/2025-GST, Dated 30-01-2025
The CBIC has issued a circular clarifying that no separate late fee will be levied for FORM GSTR-9 and FORM GSTR-9C. The late fee under section 47 of the CGST Act applies for delays in furnishing the complete annual return, which includes both FORM GSTR-9 and FORM GSTR-9C, where required. The late fee will be calculated from the due date of the annual return until both forms are submitted. If FORM GSTR-9C is not required, the late fee applies only from the due date of FORM GSTR-9. If required, the late fee applies until FORM GSTR-9C is filed. It was notified that excess late fees for delayed filing of FORM GSTR-9C for Financial Years 2017-18 to 2022-23, which exceeded the late fee payable until the filing of FORM GSTR-9, had been waived, provided FORM GSTR-9C was submitted by 31st March 2025. However, no refunds would be given for late fees already paid.
