Notification/Circular No. – F. No. 3(14)/Fin.(Exp-I)/2025-26/DS-I/625 dated July 02, 2025
Applicable Act/Rule – Delhi Goods and Services Tax Act, 2017
Applicable Section/Rule – Section 47 (Late Fee) & Section 44 (Annual Return)
Effective Date – July 02, 2025
The Lieutenant Governor of Delhi, on the recommendation of the GST Council, has waived the excess late fee under section 47 of the Delhi GST Act for registered persons who failed to file GSTR-9C (reconciliation statement) along with their GSTR-9 (annual return) for FYs 2017–18 to 2022–23. The waiver applies only if the pending GSTR-9C is filed by March 31, 2025.However, any late fee already paid will not be refunded.
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