The Finance Ministry recently issued a notification about Goods and Services Tax (GST) payers who have not filed the annual reconciliation statement using the GSTR-9C form. According to the circular, such taxpayers have an opportunity not to pay any outstanding late fees for failing to file GSTR-9C for FY 2017-18, FY 2018-19, FY 2019-20, FY 2020-21, FY 2021-22, or FY 2022-23. To avail of the waive-off, the pending GSTR-9C must be filed by March 31, 2025. Who needs to file GSTR-9C and GSTR-9? GSTR-9 is an annual return to be filed by taxpayers who are registered under GST. This return consolidates the information furnished in the monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) during the financial year.