*Clarification on Applicability of Late Fee for Delay in Furnishing FORM GSTR-9C* *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.* 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. *If Aggregate Turnover (ATO) ≤ ₹5 crore*** * Only GSTR-9 is required. *If ATO > ₹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. 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. *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.