Circular No. 246/03/2025-GST

Circular No. 246/03/2025-GST: Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C - reg.

Date Issued: 30 January 2025
State: Central
Source: CBIC
Views: 12

Summary

This circular clarifies when late fee under section 47(2) applies to delayed furnishing of the annual return under section 44 of the CGST Act where FORM GSTR-9C is required. It states that the late fee is leviable for delay in furnishing the complete annual return, comprising FORM GSTR-9 and FORM GSTR-9C when applicable, and is not separately leviable for delayed filing of each form. It also refers to a waiver notification for certain delayed filings up to FY 2022-23 if FORM GSTR-9C is furnished on or before 31st March 2025.