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Hurry up Taxpayers! 30th June, 2023 is the last day to avail the benefits of the Amnesty Scheme Under GST. Amnesty scheme under the Goods and Services Tax (GST) scheme offers benefits to non-filers of GSTR-4, GSTR-9, and GSTR-10 returns, as well as for the revocation of cancellation of registration and the deemed withdrawal of Best Judgement Assessment orders.
The scheme allows eligible taxpayers to avail of certain benefits and reduced late fees if they fulfill the necessary requirements and file their returns or applications before the specified deadline of June 30, 2023. The details and specific provisions of the scheme can be found in the respective notifications issued by the Central Tax department.
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GST Amnesty Scheme |
For more details, please refer |
Late fee for filing of FORM GSTR-4 returns for the quarters from July 2017 to March 2019 or for the F.Y.s from 2019-20 to 2021-22 has been reduced to
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Notification No. 02/2023- Central Tax dated 31.03.2023 |
| Maximum late fee is restricted to Rs. 20,000/- (Rs. 10,000/CGST + Rs. 10,000/- SGST) for filing of Annual Return in FORM GSTR-9 for any F.Y. from 2017-18 to 2021-22 if filed on or before 30.06.2023 | Notification No. 07/2023- Central Tax dated 31.03.2023 |
| Late fee for filing of Final Return in FORM GSTR-10 has been reduced to Rs. 1,000/- ( Rs. 500/-CGST + Rs. 500/-SGST) if filed on or before 30.06.2023 | Notification No. 08/2023- Central Tax dated 31.03.2023 |
| Registered persons whose registration was cancelled on or before 31.12.2022 due to non-filing of returns, may file application for revocation of cancellation of registration after filing of all returns pending upto the effective date of cancellation of registration alongwith payment of due tax, interest, penalty and late fee thereon on or before 30.06.2023 | Notification No. 03/2023- Central Tax dated 31.03.2023 |
| Best Judgement Assessment orders issued on or before 28.02.2023 for non-furnishing of valid FORM GSTR-3B returns will be deemed to be withdrawn if such returns are filed on or before 30.06.2023 alongwith payment of due tax, interest and late fee thereon | Notification No. 06/2023- Central Tax dated 31.03.2023 |
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II had Applied for Amenesty Scheme and order for revocation received on 19-07-2023 . Still I have not able file return with subsidised amount .