GST Notification – 8/2025:

Notification No. 08/2025 waives the late fee under section 47 of the Central Goods and Services Tax (CGST) Act for the annual return (FORM GSTR-9) for the financial years 2017-18 to 2022-23. This waiver applies to registered persons who failed to submit the required reconciliation statement (FORM GSTR-9C) along with the annual return but submit it before March 31, 2025.

However, the waiver only applies to the excess late fee amount, and no refund will be provided for the late fee already paid for delays in submitting FORM GSTR-9C for those financial years.