The Central Board of Indirect Taxes and Customs under the Ministry of Finance, India, has issued a notification for an extension to the amnesty scheme for GSTR-9 non-filers.
As outlined in Notification No. 25/2023 – Central Tax, the deadline for the submission of the GSTR-9 form, an annual return that needs to be filed yearly by taxpayers registered under GST, has been extended from 30th June, 2023 to 31st August, 2023.
This notification shall be deemed to have come into force with effect from the 30th day of June, 2023. Non-filers of GSTR-9 should take note of this amnesty and make efforts to fulfill their tax responsibilities within the extended deadline.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 25/2023- Central Tax Dated: 17th July, 2023
G.S.R. 513(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. 07/2023- 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. 250(E), dated the 31st March, 2023, namely:
In the said notification, in the proviso, 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. 07/2023-Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 250(E), dated the 31st March, 2023.
relevent
In the case of non filers of 3B and gstr1 for whom best judgment assessment orders issued as per sec. 62 will be treated as withdrawn if the gst dues, interstate and late fees are paid and returns filed now. Hope ITC of 2019-20 can get off set in tax payable. ??