55th GST Council Recommends Clarification and Waiver of Late Fee for FORM GSTR-9C (2017-23)"

55th GST Council recommends issuing clarification regarding the applicability of late fee for delay in furnishing of FORM GSTR-9C and providing waiver of late fee on delayed furnishing of FORM GSTR-9C for the period from 2017-18 to 2022-23

For the annual returns pertaining to the period 2017-18 to 2022-23, the GST Council also recommends issuing notification under Section 128 of the CGST Act, 2017 for waiver of 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 said financial years, provided the said FORM GSTR-9C is filed on or before 31.03.2025

Source : https://www.pib.gov.in/PressReleasePage.aspx?PRID=2086873