GST Circular No. 46/03/2025-GST, Dated 30 January 2025
Clarification on Applicability of Late Fee for Delay in Furnishing FORM GSTR-9C
Background
Representations have been received seeking clarification on the levy of late fees for the delayed filing of the reconciliation statement in FORM GSTR-9C. Specifically, it has been requested to clarify whether late fees under Section 47 of the CGST Act, 2017 will be applicable when FORM GSTR-9C is not furnished along with the annual return in FORM GSTR-9, but is filed subsequently after the due date.
To ensure uniform implementation across all field formations, the Board, exercising its powers under Section 168(1) of the CGST Act, provides the following clarifications.
Statutory Provisions Governing GSTR-9C Filing
| Period | Requirement |
|---|---|
| Prior to 01.08.2021 | Sub-section (2) of Section 44 required registered persons whose accounts were audited under Section 35(5) to furnish their Annual Return (GSTR-9) along with a copy of audited annual accounts and a reconciliation statement in FORM GSTR-9C. |
| From 01.08.2021 onwards | The requirement to get accounts audited was omitted. Now, Section 44(1) mandates the filing of an annual return, which may include a self-certified reconciliation statement (GSTR-9C) for taxpayers with an aggregate turnover exceeding ₹5 crore in a financial year. |
Mandatory Filing of GSTR-9C with GSTR-9
Understanding the Relationship Between GSTR-9 and GSTR-9C
Both before and after the amendment, the law mandates that registered persons required to file FORM GSTR-9 for a financial year must also furnish a duly certified or self-certified reconciliation statement in FORM GSTR-9C, where applicable.
| Aggregate Turnover | Filing Requirement |
|---|---|
| ≤ ₹5 crore | Only GSTR-9 is required. |
| > ₹5 crore | Both GSTR-9 and GSTR-9C must be filed together. |
If FORM GSTR-9C is required but not furnished, the annual return filing is considered incomplete under Section 44 of the CGST Act.
Applicability of Late Fees under Section 47
Sub-section (2) of Section 47 of the CGST Act prescribes a late fee for failure to furnish the annual return under Section 44 by the due date.
- If GSTR-9C is mandatory but not furnished, the annual return remains incomplete, and late fees continue to accrue.
- Late fees apply from the due date of filing GSTR-9 until both GSTR-9 and GSTR-9C are furnished.
Late Fee Calculation Based on Filing Status
| Scenario | Late Fee Applicability |
|---|---|
| GSTR-9 filed, but GSTR-9C required but not filed | Late fee applies until GSTR-9C is also filed. |
| GSTR-9 and GSTR-9C filed together | Late fee applies from due date to actual filing date. |
| GSTR-9C not required | Late fee applies only on GSTR-9. |
Late Fee Waiver for Delayed Filing up to FY 2022-23
As per Notification No. 08/2025-Central Tax, dated 23.01.2025, the late fee has been waived for any delay in filing GSTR-9C for financial years up to 2022-23, provided the reconciliation statement is furnished on or before March 31, 2025.
Waiver Conditions
| Condition | Waiver Eligibility |
|---|---|
| GSTR-9C required but not furnished earlier | ✅ Late fee waived if filed on or before March 31, 2025. |
| GSTR-9 filed, but GSTR-9C was delayed | ✅ Late fee waived beyond the GSTR-9 filing date. |
| GSTR-9C filed after March 31, 2025 | ❌ Late fee applies as per Section 47. |
🚫 No refund will be provided for any late fee already paid for delayed GSTR-9C filing in past years.
Visit www.cagurujiclasses.com for practical courses
