Extended Amnesty Period for GSTR-4 Non-filers Announced

The Ministry of Finance, Department of Revenue, and Central Board of Indirect Taxes and Customs, India, have recently issued a notification extending the amnesty period for GSTR-4 non-filers.

As per Notification No. 22/2023 – Central Tax, dated 17th July 2023, the amnesty period has been extended from the 30th June 2023 to the 31st of August 2023. This means GSTR-4 non-filers are granted an additional two months to rectify their status and avoid potential penalties. This extension is a move to provide relief and encourage businesses to comply with GST regulations.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi

Notification No. 22/2023- Central Tax Dated: 17th July, 2023

G.S.R. 510(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. 73/2017– Central Tax, dated the 29^th December, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1600(E), dated the 29^th December, 2017, namely:

In the said notification, in the seventh proviso, for the words, letter and figure “30^th day of June, 2023” the words, letter and figure “31^st day of August, 2023” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30^th day of June, 2023.

[F. No. CBIC-20006/10/2023-GST]

ALOK KUMAR, Director

Note : The principal notification No. 73/2017– Central Tax, dated the 29^th December, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1600(E), dated the 29th December, 2017 and was last amended vide notification number 02/2023 – Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 245(E), dated the 31st March, 2023.