BREAKING: GST NOTIFICATION 08/2025:
The Notification announces the waiver of late fees under Section 47 of the CGST Act for specific Financial Years (2017-18 to 2022-23).
✅The waiver applies to registered persons who failed to file the reconciliation statement (FORM GSTR-9C) along with the annual return (FORM GSTR-9) by the required deadline.
✅ This waiver is valid if the reconciliation statement is submitted on or before March 31, 2025.
✅ Refunds of late fees already paid are not permitted.
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