The Directorate of Commercial Taxes, Govt. of West Bengal on March 18, 2025, issued a clarification on the applicability of a late fee for delay in furnishing FORM GSTR-9C.
The following has been stated namely: -
• It states that from August 01, 2021, taxpayers with turnover above Rs. 5 crores shall file a self-certified GSTR-9C reconciliation statement along with the annual return in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year.
• It states that the late fee applies from the due date of GSTR-9 until the full annual return, including GSTR-9C, if required, is furnished.
• It further states that no additional late fee applies for delayed GSTR-9C filing (up to FY 2022-23) if submitted by March 31, 2025, but no refund for fees already paid shall be provided.
[Notification no. 09/2025]
