Late fee payable under section 47 is waived in excess of the amount payable up to the date of furnishing FORM GSTR-9.
The waiver applies for financial years 2017-18 to 2022-23.
The benefit is available where FORM GSTR-9C is furnished on or before 31 March 2025.
No refund of late fee already paid is allowed.

Effective Date of Notification:
23 January 2025