Central Board of Indirect Taxes and Customs, under the Ministry of Finance in India, has announced an extension to the amnesty scheme for GSTR-10 non-filers.
According to Notification No. 26/2023 – Central Tax, the date for filing the GSTR-10 form has been pushed back from the initial 30th June 2023 to the 31st August 2023. The GSTR-10 form, also known as the final return, needs to be filed by registered persons whose registration has been surrendered or cancelled. This extension provides more time for such businesses to file their final returns without the risk of penalties.
Conclusion: This amendment is in effect from the 30th day of June, 2023. With the Central Government’s decision to extend the deadline, GSTR-10 non-filers are given a grace period to complete their filing obligations.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 26/2023- Central Tax Dated: 17th July, 2023
S.O. 3192(E).In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 08/2023– Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1563(E), dated the 31st March, 2023, namely:
In the said notification, for the words, letter and figure “30th day of June, 2023” the words, letter and figure “31st day of August, 2023” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.
[F. No. CBIC-20006/10/2023-GST]
ALOK KUMAR, Director
Note: The principal notification No. 08/2023– Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1563(E), dated the 31st March, 2023.
