Explore the details of the GST Amnesty Scheme 2023 with waived late fees on GSTR-4, revocation of cancellation, assessment orders, and GSTR-9 late filing. Stay informed about the latest notifications and CGST late fee waivers.
On the recommendations of the 49th GST council meeting, the department has issued a notification for the GST Amnesty Scheme 2023
Notification No.02/2023 – CENTRAL TAX (Form GSTR-4)
Registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July 2017 to March 2019 or for the financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April 2023 to the 30th day of June 2023, the late fee payable shall be waived which is in excess of two hundred and fifty rupees (CGST Late fee) and shall stand fully waived where the total amount of central tax payable in the said return is Nil
A registered person who has opted for the composition scheme has to file Form GSTR-4
Notification No.03/2023 – CENTRAL TAX (Revocation of cancellation)
Registered person, whose registration has been cancelled by the department on or before the 31st day of December 2022, and who has failed to apply for revocation of cancellation of such registration within 30 days.
The said person can apply for revocation of cancellation of such registration up to the 30th day of June 2023 provided that all the returns up to the effective date of cancellation have been filed along with any amount payable towards interest, penalty and late fee in respect of such returns.
A person whose appeal against the order of cancellation of registration or the order rejecting the application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the time limit can also apply for revocation of cancellation.
Notification No.06/2023 – CENTRAL TAX (Assessment of non-filers of returns)
Registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons shall furnish the said return on or before the 30th day of June 2023. The return shall be accompanied by any amount payable towards interest, penalty and late fee in respect of such returns.
Any registered person can file the return irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.
An assessment order under sub-section (1) of section 62 will be issued, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgment
Notification No.07/2023 – CENTRAL TAX (Late fee for GSTR-9)
Maximum late fee leviable for late filling of GSTR-9 from the financial year 2022-23 onwards
| Class of registered persons | Amount (CGST Late fee) |
| Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year. | Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 percent. of turnover in the State or Union territory. |
| Registered persons having an aggregate turnover of more than five crore rupees and up to twenty crore rupees in the relevant financial year. | Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 percent. of turnover in the State or Union territory. |
| Registered persons having an aggregate turnover of more than twenty crore rupees in the relevant financial year. | One hundred rupees per day, subject to a maximum of an amount calculated at 0.25 percent. of turnover in the State or Union territory. |
The registered persons who fail to furnish the Form GSTR – 9 for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return between the period from the 1st day of April 2023 to the 30th day of June 2023, the amount of late fee shall stand waived which is in excess of ten thousand rupees (CGST Late fees).
Notification No.08/2023 – CENTRAL TAX (Final Return)
Registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April 2023 to the 30th day of June 2023, the late fee payable shall be waived which is in excess of five hundred rupees (CGST Late fee).
Every registered person whose registration has been cancelled shall furnish a final return (Form GSTR-10) within three months of the date of cancellation.
Late fee payable/Waiver of late fees as mentioned in the above notification is w.r.t CGST payable.
Author Bio
gstr 9 and 9c filed. no late fees was reflecting. then how to pay Rs.20000 for F.y.2017-18 under amnesty scheme
In case of revocation of cancellation applied now, whether late fees is payable for periods from cancellation date till today ? In that case, client will have to pay atleast 50000 in late fees ( Dec 2018 till date ). There should be amnesty here as well. Any one aware about it ?
Is the amnesty scheme applicable to gstr -9C also?
if an GSTR 9 of FY 2017-18 has been filed with the penalty on 2022-23. Is the excess of 20000 will be refunded. How to apply for such amnesty scheme and get a refund of such excess amount
The late fee waiver is applicable only for the return filing during April 2023 to June 2023. We can’t apply for the refund of late fees which is already paid.