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.
b. For the period FY 2022-23 – The late fee for the FY 2022-23 and onwards shall be applicable as below on the basis of the total turnover:
i. For Turnover upto Rs 5 Crore: The late fee of Rs 50/- per day shall be applicable subject to maximum of 0.04% of the total turnover. The late fee of Rs 50/- includes both CGST & SGST, i.e. Rs 25/- CGST and Rs 25/- SGST.
ii. For Turnover between Rs 5 Crore to Rs 20 Crore: The late fee of Rs 100/- per day shall be applicable subject to maximum of 0.04% of the total turnover. The late fee of Rs 100/- includes both CGST & SGST, i.e. Rs 50/- CGST and Rs 50/- SGST.
iii. For Turnover above Rs 20 Crore: The late fee of Rs 200/- per day shall be applicable subject to maximum of 0.5% of the total turnover. The late fee of Rs 200/- includes both CGST & SGST, i.e. Rs 100/- CGST and Rs 100/- SGST.
3. Amnesty available to non-filers of Form GSTR-10 (Final Return) – Any registered dealer who has not filed the Final Return in form GSTR-10 within the due date, for the period FY 2017-18 to FY 2021-22 then the late fee shall be restricted to Rs 1,000/- if such GSTR-10 is filed between 1 st April 2023 to 30 th June 2023.
4. Amnesty for deemed withdrawal of assessment order issued under section 62In case where assessment order is passed u/s 62 on or before 28 th February 2023, for non-filing of GSTR 1,GSTR-3B and GSTR-10 and the same could not be filed within 30 days as prescribed, such persons should furnish the return along with the due tax, interest and late fee by 30th June 2023. If the return has been furnished by 30 th June, it will be deemed withdrawal of such assessment order.
5. Amnesty for revocation of cancellation of GST registration vis-à-vis non-filing of returns In case of registered person whose GST registration has been cancelled on or before 31st December 2022 on account of Failure to file returns for six months/two quarters continuously Or Failure to conduct business for continuous period of six months from the date of registration and Such taxpayer did not apply for revocation in REG-21 within 30 days from the date of service of the cancellation order by the GST officer (Note: Irrespective of fact that appeal was filed and rejected on grounds of not meeting the time limit of revocation), such application for revocation of cancellation of GST Registration can be made up to 30 th June 2023. Such revocation can be applied only after filing the returns along with payment of due taxes along with the interest and late fees upto the date of cancellation of registration. No further extension of dates shall be made for application of revocation of GST registration.
6. Extension of Due dates for issuance of orders
The time limit for issuance orders u/s 73 has been amended as below:
FY 2017-18 – upto 31 st December 2023
FY 2018-19 – upto 31 st March 2024
FY 2019-20 – upto 30 th June 2024
However, the condition that the time period for issuance of show cause notice to be at least 3 months before the above-mentioned due dates.
Author Bio
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.