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All India NISME and Tax Professionals Association

Ref:- AIMTPA/007/22-23 Date:- 14-Jan-2023

To,
Hon’ Chairman,
The Central Board of Indirect Taxes and Customs, Department of Revenue,
c/o Ministry of Finance,
North Block,
New Delhi-110001

Dear Sir,

Reference: Minutes of the 48Th GST Council held by Video conferencing.

Subject: Regarding request to grant one time amnesty for compliances under Sections 35, 44 and 45 – regarding.

As a measure to streamline compliance and to instill discipline in the system it has been proposed in the above cited GST Council Meeting that among others, compliance under Section 44, are to be restricted for filing at a maximum of 3 years from the respective due dates for filing. The due dates for filing of the same are reproduced below for easy perusal and understanding: –

Section Form Period Due date Late fees / Penalty
44

44

44

44

44

GSTR 9

GSTR 9

GSTR 9

GSTR 9

GSTR 9

2017-18

2018-19

2019-20

2020-21

2021-22

07-02-2020

31-12-2020

31-03-2021

28-02-2022

31-12-2022

200/- per day, subject to a maximum of 0.50% of turnover.
45 GSTR 10 Within 3 months
from date of
cancellation
200/- per day, subject to a
maximum of Re 10,000/-
39(2) GSTR 4 2019-20

2020-21

2021-22

30m April 200/- per day, subject to a maximum of Re 10,000/-

It is earnestly requested to grant a one-time reduction in late fees and waiver of the penalty (wherever applicable) for filing of the Annual Return in Form GSTR 9 for all periods, before notifying this decision and introducing it on the GST Common Portal.

It is also suggested that those who have not complied with the provision of Section 45, i.e., of filing the Final Return in Form GSTR 10, and, those who have not filed GSTR 4 required to be filed by persons paying tax under the Composition Scheme, be also given a chance to file it with a nominal late fee.

Such a trade facilitation measure shall help taxpayers of mofussil areas who are left out of the system due to lack of awareness of these provisions related to compliance.

This representation is being forwarded to all State Commissioners for necessary consideration and action.

Thanking you,
JAI HIND

Team AIMTPA

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