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The GST Council has recommended waiving late fees on certain delayed GST returns for taxpayers whose annual turnover was up to ₹5 crore in the preceding financial year. The return must be filed by the end of the month in which it was due. The announcement is a recommendation; the official release does not confirm that an implementing notification has made the waiver operative.
Who qualifies under the recommendation?
The recommendation sets out two conditions. A taxpayer must meet both:
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- Turnover: Annual turnover of up to ₹5 crore in the preceding financial year.
- Filing timing: The delayed return must be filed by the end of the month in which it was due.
The threshold refers to the preceding financial year, not the taxpayer’s current-year turnover. The Council’s announcement does not define additional eligibility mechanics, so taxpayers should not assume that every business commonly described as “small” qualifies.
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Which returns and charges does it cover?
The recommendation concerns late fees for delayed filing of a return under section 39(1) of the CGST Act, 2017. The announcement does not list particular return forms or say that tax or interest is waived. It should not be read as cancellation of all amounts due on a late return.
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What is the filing deadline?
The return must be filed no later than the last day of the calendar month in which that return was due. The Council did not specify a fixed grace period in days; the available time therefore depends on the relevant return’s due date. A return filed in a later month does not meet the timing condition as stated in the recommendation.
Is the waiver already in force?
Not established by the Council’s announcement alone. The Press Information Bureau’s release on the 57th GST Council meeting, held on 8 October 2026, says the Council “recommended” the waiver. A Council recommendation is not by itself confirmation that the relief is legally available to claim. Before relying on it, check for a subsequent CGST notification or other official implementation notice and current GST portal guidance.
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What the official announcement says
The PIB release, “Recommendations of the 57th Meeting of the GST Council,” published 8 October 2026, states: “The GST Council recommended waiver of late fee on delayed filing of return under section 39(1) of the CGST Act, 2017, for taxpayers with an annual turnover up to Rs. 5 crore in the preceding financial year, if the said delayed return is filed by the end of the month in which it was due.” Read the official PIB release.
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