Clarification on Applicability of Late Fee for Delay in Furnishing of Form GSTR-9C | Circular

Circular No. 246/03/2025-GST dated January 30th, 2025

The CBIC has received representations seeking clarification regarding levy of late fee payable for delay in furnishing of reconciliation statement in FORM GSTR-9C. The CBIC has issued circular to clarify that late fee is not separately leviable for delayed furnishing of FORM GSTR-9 and delayed furnishing of FORM GSTR-9C. The late fees is payable for the delay in furnishing of complete annual return under section 44 of the CGST Act, i.e. both FORM GSTR-9 and FORM GSTR-9C.

Also, it is clarified that no additional late fee shall be payable for delayed furnishing of FORM GSTR-9C which is in excess of the late fee payable under section 47 upto the date of furnishing FORM GSTR-9 for the said financial year.

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