Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 25/2023 dated 17th July, 2023 to waive the amount of late fee in respect of GST annual return in Form GSTR-9 to be furnished for the financial year 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, in excess of ten thousand rupees, if the return is filed within 1st day of April, 2023 to 31st day of August, 2023. Earlier, this period was 30th day of June, 2023.
Source: Central Board of Indirect taxes and Customs (CBIC)