Important Keywords: Notification No. 08/2025 – Central Tax, GSTR-9C late fee waiver, GST late fee relief, GSTR-9C 2025 deadline, annual return GSTR-9, GST Compliance with Finodha,
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 23rd January, 2025
Notification No. 08/2025 – Central Tax: Central Tax Notification for waiver of the late fee
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
S.O……(E).– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act, for the financial years 2017-18 or 2018-19 or 2019-20 or 2020 21 or 2021-22 or 2022-23,
which is in excess of the late fee payable under section 47 of the said Act upto the date of furnishing of FORM GSTR-9 for the said financial year, for the class of registered persons, who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 for the said financial year but failed to furnish the same along with the said return in FORM GSTR-9, and furnish the said statement in FORM GSTR-9C, subsequently on or before the 31st March, 2025: Provided that no refund of late fee already paid in respect of delayed furnishing of FORM GSTR-9C for the said financial years shall be available.
[No. CBIC-20001/15/2024-GST]
(Raushan Kumar)
Under Secretary to Government of India
Frequently Asked Questions (FAQs): Notification No. 08/2025 – GST
Q1: What is Notification No. 08/2025 – Central Tax about?
Answer:
This notification, dated 23 January 2025, waives the excess late fee under Section 47 of the CGST Act for furnishing FORM GSTR-9C for the financial years 2017–18 to 2022–23—if the reconciliation statement is submitted by 31 March 2025.📅
👉 Access professional help: https://finodha.in/gst-return-filing/
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Q2: Who benefits from this waiver?
Answer:
Registered persons who:
✅ Were required to file GSTR-9C along with annual return GSTR-9 for FY 2017–18 to 2022–23
✅ Filed GSTR-9 on time but delayed GSTR-9C submission
✅ Submit GSTR-9C by 31 March 2025
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Q3: What exactly is being waived under this notification?
Answer:
The notification waives the amount of late fee in excess of what is legally payable under Section 47 for the delay in submitting GSTR-9C, if the reconciliation statement is submitted by 31 March 2025.
🛡️ Penalty relief applies only if the conditions are met in time.
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Q4: Is the waiver automatic?
Answer:
Yes ✅. If the taxpayer fulfills the conditions and files GSTR-9C for the specified years by 31 March 2025, the excess late fee is automatically waived. No separate application is required.
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Q5: Which financial years are covered under this late fee waiver?
Answer:
The waiver applies to GSTR-9C for the following fiscal years:
• FY 2017–18
• FY 2018–19
• FY 2019–20
• FY 2020–21
• FY 2021–22
• FY 2022–23
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Q6: What is GSTR-9C and why is it important?
Answer:
GSTR-9C is a reconciliation statement that matches the data from GSTR-9 (annual return) with audited financial statements. It is mandatory for taxpayers whose aggregate turnover exceeds the prescribed limit (₹2 crore+ in past years).
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Q7: What is the deadline to avail this waiver?
Answer:
The reconciliation statement in FORM GSTR-9C must be furnished on or before 31 March 2025 to avail of the late fee relief under this notification.
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Q8: Will late fees already paid be refunded?
Answer:
❌ No. The notification clearly states that no refund will be provided for the late fee already paid for delayed filing of GSTR-9C for the mentioned years.
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Q9: How can I file GSTR-9C correctly?
Answer:
• Use GSTN portal login
• Reconcile GSTR-1, 3B, and books of accounts
• Validate details via a Chartered Accountant or Cost Accountant
• Use Finodha’s expert-assisted filing service to avoid mismatch and rejection
👉 Start filing here: https://finodha.in/gst-return-filing/
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Q10: What support does Finodha offer for GSTR-9C filing?
Answer:
Finodha provides:
✅ End-to-end assistance in GSTR-9C reconciliation
✅ Chartered Accountant certification
✅ Identification of errors and corrections
✅ Full annual return compliance for businesses
💼 Book expert filing support: https://finodha.in/gst-compliance/
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✅ Final Summary:
Notification No. 08/2025 – Central Tax offers a golden chance to regularize past compliance without heavy penalties. Taxpayers who missed submitting GSTR-9C with GSTR-9 between FY 2017–18 and 2022–23 can now file it by 31 March 2025 with reduced late fee burden. ⏳
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🧭 Related Finodha Services:
• GST Registration: https://finodha.in/online-gst-registration/
• Business Setup: https://finodha.in/setup-business/
• DSC: https://finodha.in/online-dsc-digital-signature-certificate/
• MSME/Udyam Registration: https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
• Private Limited Compliance: https://finodha.in/roc-compliance-for-private-limited-company/
Download PDF: Notification No. 08/2025 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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