The GST Council has recently made recommendations which are notified as below:
1. Amnesty available to non-filers of Form GSTR-4 [composition scheme dealer] –If any composition dealer who has not filed or furnished the return in form GSTR-4, for the period from July 2017 to March 2022, and files or furnishes such return between 1st April 2023 to 30th June 2023, then the late fee is restricted to Rs 500/- per year. Any late fee in excess of Rs 500 is waived off. In case of Nil tax liability, complete waiver of late fee. In other words, if GSTR-4 having Nil tax liability is filed between the above-mentioned period, then no late fees shall be charged.
2. Amnesty available to non-filers of Form GSTR-9 (Annual Return) – Any registered dealer who mandated to file GSTR-9and failed to furnish the return in form GSTR-9 and GSTR-9C under section 44 of the GST Act, the late fee has been reduced as below:
a. For the period from FY 2017-18 to FY 2021-22 – If the GSTR 9 along with the GSTR-9C for the period from FY 2017-18 to FY 2021-22 is furnished between 1 st April 2023 to 30th June 2023, the total of late fee shall be restricted to Rs 20,000/- and any late fee in excess of Rs 20,000/- shall be waived off.
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Please Clarify under the GST Amnesty Scheme, What is the Situation if WQe have Filed GSTR-9/9C for FY 2018-19 & 2019-20 in June 2022 but have not paid any late fee.
Can We get the Benefit of this GST Amnsety Scheme as we have not paid any late fee.
As I understand the entire GST Amnsety Scheme is to give some relieef to Small & Micro Units whose Turnover is below Rs.20 Crores.
Presently the GST Dept/Audit is not allowing this ! Can we go to Appellate or GST Tribunal or has GST Dept given any further Clarifications on this.
Cancelled gst in 2022 Jan in suo motto reason not filling for six months before can i pay tax after revocation
I have to pay GST since 2019 till date. first two quarters….there was sales shown. but GST return was not filed. after that..it’s nil return to be filed. under amnesty scheme, do I have to pay interest along with tax amount or late fees and interest also waived off ?
SIR, MY GST REGISTRATION IS CANCELLED FROM AFTER SUO-MOTO FROM 18-19, DOES ITS MANDATORY TO GIVE LATE FEES FOR RETURN IN AMENESTY SCEME 2023 . WHATS WILL BE PROCEDURE FOR REVOKE OF CANCELLATION
R/CA mam i have received the order u/s 73 on 28.11.2022 and paid 10% amount to file the appeal against the order but the appeal has not filled till date now how can i get the benefit of amnesty scheme pl clarify
R/CA Mam,kindly clarify that after cancellation of GST registration on dated 31/12/19 due to non filing of Nil returns for continuing 6months, which now stands revoked as 49th GST meeting.Now at what rate of penalty returns has to filed before 30/6/23 in our case.
R/CA Mam,kindly clarify that after cancellation of GST registration on dated 31/12/19 due to non filing of Nil returns for continuing 6months, which now stands revoked as 49th GST meeting.Now at what rate of penalty returns has to filed before 30/6/23 in our case.