1. Implementation of Amnesty scheme -Extension time for filing application for revocation of Suo Moto cancellation of registration.
As announced by the Government, availment of amnesty scheme, between 1st April 2023 and 30th June 2023, has been enabled for taxpayers on the portal. Now taxpayers cancelled Suo moto between 1stJuly, 2017 and 31st December, 2022, would be able to file application for revocation of cancellation of registration, irrespective of the fact whether they have already filed revocation application or not.
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2. Amnesty on late fee for certain Forms
As announced by the Government , to give effect to the amnesty scheme, the late fee payable for delayed filing of various returns has been capped as indicated in the table below:
| Sr. No. | Module/Form |
Capping on late fee payable per tax period (Rs.) |
Amnesty Period
Filed between 1st April, 2023 and 30thJune, 2023. |
Applicable Tax Period |
| 1 | Form GSTR- 4 (Quarterly) | 500.00 | 2017-18 and 2018-19 | |
| 2 | Form GSTR-4 (Annual) | 500.00 | 2019-20 to 2021-22 | |
| 3 | Form GSTR- 10 (Final | 1000.00 | 2017-18 to 2021-22 | |
| 4 | Return) Form GSTR-9 (Annual Return) | 20,000.00 | 2017-18 to 2021-22 |
3. Change in due date of filing GSTR-5
Section 39 was amended vide Finance Act, 2022 (6 of 2022) and the changes in due date for filing of Form GSTR-5 were notified on 30th March, 2022.
Accordingly, the due date for filing Form GSTR-5 has been changed and implemented on the portal as under:
|
Sr. No. |
Tax Period | Due Date |
| 1 | Up to September, 2022 | 20th of succeeding month (No change) |
| 2 | From October, 2022 onwards | 13th of succeeding month. |
The amendments in the GST Act were implemented w.e.f. 1stOctober, 2022.
4. New option to authenticate filing of Form GST CMP-08 using STAK.
In addition to the existing modes of authentication towards filing on the portal i.e. DSC and EVC, a new mode of authentication for filing of Form GST CMP-08 using Single Use Time-Based Authentication Key (STAK) has been implemented on the portal. The taxpayers need to install “GST Secure OTP” app on their android device. This enables the taxpayers, other than companies and LLP, to generate a token on their mobile and use the same while filing Form GST CMP – 08 on the GST web portal.
5. Amnesty for non-filers assessed under section 62 i.e. Withdrawal of ASMT 13 Order on Filing of Return within Amnesty Scheme
If a return in Form GSTR-3B is filed after expiry of 30 days from date of order creating demand u/s 62, then such demand is not nullified automatically.
The Government has provided a relief to such taxpayers i.e. those who have not filed their returns in form GSTR 3B within 30 days from the date of creation of demand, provided they file form GSTR 3B and extinguish their pending tax liabilities by 30th June, 2023 even though the period of 30 days has expired. The demand created against non-filers would be nullified and there is no need for preferring appeal in such cases.
