Late fee applies till GSTR-9C is filed, CBIC clarifies

In short: FPAC

FFacts

Circular No. 246/03/2025-GST dated 30th January, 2025 clarifies that late fee for delay in furnishing the annual return runs upto the date of furnishing the complete annual return, that is both FORM GSTR-9 and FORM GSTR-9C where GSTR-9C is required.

PProvisions and law

Section 44 and sub-section (2) of section 47 of the CGST Act, 2017, rule 80 of the CGST Rules, 2017, issued under sub-section (1) of section 168, read with notification No. 08/2025-Central Tax dated 23.01.2025.

AAnalysis

Late fee is not charged separately for GSTR-9 and GSTR-9C, but is computed from the due date till the date GSTR-9C is filed where it is filed later; taxpayers with aggregate turnover exceeding five crore rupees must file GSTR-9C along with GSTR-9 on or before the thirty-first day of December following the financial year.

CConclusion

If GSTR-9C for any year upto FY 2022-23 is still pending, file it on or before 31st March 2025 to avoid additional late fee; late fee already paid will not be refunded.

What to do

1. InformationCheck which financial years upto FY 2022-23 have GSTR-9 filed but GSTR-9C pending, and whether turnover crossed the threshold in rule 80.
2. DiscussionDiscuss with your CA the late fee exposure from the annual return due date to the date GSTR-9C will be filed.
3. FormsFile the pending self-certified reconciliation statement in FORM GSTR-9C on or before 31st March 2025.
4. DeliverablesCompleted annual return record: GSTR-9 plus GSTR-9C filed, with late fee computation on file.

Steps follow IDFD: Information, Discussion, Forms, Deliverables.