GST:
The CBIC has issued notification to waive the amount of late fee for delayed filing of Form GSTR-9C, which is in excess of the amount of late fee payable till the date of filing of Form GSTR-9 for the financial years 2017-18 to 2022-23, provided the said Form GSTR-9C is filed on or before 31-03-2025. However, no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available.
[Notification No. 08/2025 – CENTRAL TAX dated 23.01.2025]
