Date: 03/04/2026
To,
The Assessing Officer
Department
Subject: Request for Waiver of Late Fees for Financial Year
Respected Sir/Madam,
I, , proprietor of , bearing GSTIN/PAN , hereby submit this formal request to waive the late fees levied for the financial year .
The delay in filing the tax returns was caused due to the following reason(s):
I acknowledge the responsibility of timely compliance and assure you that this delay was beyond my control. I have taken the necessary steps to ensure that such delays will not occur in the future. Therefore, I respectfully request you to kindly consider my situation and waive the applicable late fees or penalties associated with the delayed filing.
In accordance with Section 47 of the GST Act, 2017, late fees are imposed for delayed filing of GST returns. However, the provisions of the Act also allow the concerned authorities the discretion to waive or reduce the penalty under special circumstances. I believe that the circumstances surrounding the delay in filing my return warrant such a waiver.
Furthermore, as per Section 149 of the GST Act, 2017, the government may grant relief from late fees in case of genuine hardship or if the delay was due to circumstances beyond the control of the taxpayer. I humbly submit that my situation qualifies for such relief.
I would be grateful if you could review this request in light of the provisions of the GST Act and consider waiving the late fees for the financial year .
Thank you for your time, consideration, and understanding. I look forward to your favorable response and remain at your disposal for any further clarification.
Yours faithfully,