Taxpayers with aggregate turnover of more than INR 5 Crores are required to file a reconciliation statement in Form GSTR-9C by 31st December of the following Financial Year. Any delay in filing of GSTR-9C shall attract late fee of INR 200 Per day.
However, GST Department has provided an amnesty scheme for filing of pending GSTR-9C upto FY 2022-23 without payment of Late Fees vide Notification No. 08/2025– Central Tax Dated 23rd January 2025.
As per Clarification issued by CBIC vide Circular No. 246/03/2025-GST, late fee is computed in following manner on late filing of GSTR-9C:
| Forms to be filed by the Taxpayer | Period to be considered for computation of Late fee |
| Taxpayer is only required to file GSTR-9 | From the due date of filing of GSTR-9 till the date of filing of GSTR-9. |
| Taxpayer is required to furnish both GSTR-9 and GSTR-9C | If GSTR-9 and GSTR-9C are furnished on the same date: From the Due date of filing of annual return till the date of filing of GSTR-9.If GSTR-9C is furnished after the date of filing of GSTR-9: From the Due date of filing of annual return till the date of filing of GSTR-9C. |
Under the Amnesty Scheme, waiver is granted on late filing of GSTR-9C from date of filing of GSTR-9 till the date of filing of GSTR-9C. However, for this purpose, all GSTR-9C (upto FY 2022-23) is required to be filed by 31st March, 2025.
So, if you are having any pending GSTR-9C, upto FY 2022-23, then this is the best opportunity to file the same without any late fee.
