The CBIC has issued Notification No. 08/2025-Central Tax dated 23.01.2025, providing relief to taxpayers regarding late fees for delayed filing of the reconciliation statement FORM GSTR-9C annual returns for financial years 2017-18 to 2022-23. The government's decision is seen as a step towards easing the compliance burden on taxpayers and promoting voluntary compliance.

Eligible Taxpayers:

This waiver is available to taxpayers who:

• Were required to file FORM GSTR-9C along with the annual return in FORM GSTR-9 for the respective financial years.
• Failed to furnish FORM GSTR-9C along with the annual return but subsequently file it before the deadline (31st March 2025).

No refund 

Additionally, no refund will be provided for any late fees already paid for the delayed furnishing of GSTR-9C for these financial years

The Complete Notification can be accessed at https://taxo.online/wp-content/uploads/2025/01/Notification-Late-fee-GSTR-9-9C.pdf