Circular no. 246/03/2025-GST dated 30.01.2025
CBIC issued Circular no. 246/03/2025-GST dated 30.01.2025 Clarifying on the applicability of late fee for delay in furnishing of FORM GSTR-9C.
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CBIC issued Circular no. 246/03/2025-GST dated 30.01.2025 Clarifying on the applicability of late fee for delay in furnishing of FORM GSTR-9C.
As a measure of relief for the taxpayers a Notification No. 08/2025 – Central Tax, dated January 23, 2025, has been issued exempting late fees under section 47 of the Central Goods and Services Tax Act, 2017.
CBIC issued Notification no. 08/2025 – Central Tax dated 23.01.2025 to waive the late fee on non-filing or delay filing of GSTR-9C for the year since 2017 to 2023 if they are filed on or before 31.03.2025.
CBIC issued Notification no. 22/2024 – Central Tax dated 08.10.2024 seeking to provide waiver of late fee for late filing of NIL FORM GSTR-7
100% waiver from interest and penalty In respect of demand notices issued u/s 73 for the initial three years of GST implementation i.e., FY 2017-18, FY 2018-19 and FY 2019-20.
A brief discussion on notifications issued by CBIC on 31.03.2023
Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
Amnesty to GSTR-4 non-filers