Executive Summary:
This notification waives excess late fees under Section 47 of the Delhi Goods and Services Tax Act, 2017 for certain registered persons who failed to furnish FORM GSTR-9C with their annual return in FORM GSTR-9 for financial years 2017-18 to 2022-23. The waiver applies if FORM GSTR-9C is furnished on or before March 31, 2025. No refunds will be issued for late fees already paid for the delayed furnishing of FORM GSTR-9C.
Key Points / Main Content:
* **Late Fee Waiver:**
* The notification waives the amount of late fee exceeding that payable under Section 47 of the Delhi Goods and Services Tax Act, 2017.
* The waiver pertains to returns furnished under Section 44 of the said Act.
* **Applicable Financial Years:**
* The waiver applies to financial years 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, and 2022-23.
* **Eligibility Criteria:**
* The waiver is for registered persons required to furnish a reconciliation statement in FORM GSTR-9C along with their annual return in FORM GSTR-9 but failed to do so.
* **Condition for Waiver:**
* To avail the waiver, FORM GSTR-9C must be furnished on or before March 31, 2025.
* **No Refund:**
* No refund of late fees already paid for the delayed furnishing of FORM GSTR-9C will be provided.
Impact Analysis:
* **Registered Persons Required to Furnish FORM GSTR-9C:**
* Impact: Reduction in late fee liability for delayed submission of FORM GSTR-9C.
* Action Required: Furnish FORM GSTR-9C on or before March 31, 2025, to avail the late fee waiver.
Key Entities Referenced
National Capital Territory of Delhi: A Union Territory and metropolitan region in India, encompassing Delhi and its surrounding areas. This policy document pertains to this territory.
Delhi Goods and Services Tax Act, 2017: A legislative act related to the implementation and regulation of Goods and Services Tax (GST) within the National Capital Territory of Delhi.
Lieutenant Governor of National Capital Territory of Delhi: The constitutional head of the National Capital Territory of Delhi, responsible for administering the territory.
Council: A council whose recommendations are sought by the Lieutenant Governor of National Capital Territory of Delhi with respect to waiving of late fee.
FORM GSTR-9: An annual return form under the Goods and Services Tax (GST) regime in India.
FORM GSTR-9C: A reconciliation statement form under the Goods and Services Tax (GST) regime in India, required for taxpayers exceeding a specified turnover.
Financial Years 2017-18 to 2022-23: The specific financial years to which the late fee waiver applies, as specified in the notification.
Ravinder Kumar: Joint Secretary of Finance, Expenditure Department
रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एxलxx.-GअID.-H0x3xx0 72025-264344
SG-DLxx-ExG-0ID3E0x7x2x0 25-264344
असाधारण
EXTRAORDINARY
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
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No. 193] DELHI, WEDNESDAY, JULY 2, 2025/ASHADHA 11, 1947 [N. C. T. D. No. 112
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
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4372 DG/2025 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (EXPENDITURE-I) DEPARTMENT
NOTIFICATION
Delhi, the 2nd July, 2025
No. 08/2025-State Tax
F. No. 3 (14)/Fin.(Exp-I)/2025-26/DS-I/625.—In exercise of the powers conferred by section 128 of the
Delhi Goods and Services Tax Act, 2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor
of National Capital Territory of Delhi, 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.
By Order and in the Name of the Lt. Governor
of the National Capital Territory of Delhi
RAVINDER KUMAR, Jt. Secy.(Fin.)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.