The Government of NCT Delhi vide notification dated 03 July, 2023 has announced that for the registered persons who fail to furnish the Form GSTR 9 by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees.
Further, from the FY 2022-2023 onwards, the following late fee relaxations shall be applicable:
- For registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year, the late fee shall be Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 percentage of turnover in the State or Union territory.
- For registered persons having an aggregate turnover of more than five crores rupees and up to twenty crore rupees in the relevant financial year, late fee shall be Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 percentage of turnover in the State or Union territory.
