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Taxation Delhi Ministry of Finance Delhi Goods and Services Tax Act, 2017

Government of Delhi issues a notification regarding waiver of Late Fee for Form GSTR-9C from 2017-18 to 2022-23

02-Jul-2025 | No. F.3 (14)/Fin.(Exp-I)/2025-26/DS-I/625

Government of Delhi has issued a Notification regarding the waiver of late fees for Form GSTR-9C

This notification applies to all taxpayers who failed to file Form GSTR-9C (reconciliation statement) along with their annual return, Form GSTR-9, for any financial year from 2017-18 to 2022-23. The waiver covers any late fee amount that exceeds what is payable under Section 47 of the Act, up to the date of submission of Form GSTR-9. To be eligible for the waiver, taxpayers must submit the belated Form GSTR-9C by March 31, 2025. The notification specifies that no refunds will be issued for late fees that have already been paid for the delayed submission of Form GSTR-9C.

For detailed information, please refer to the attached notification.

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