Amnesty to GSTR-4 non-filers

In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: —

‘Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the 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 the1st day of April, 2023 to the 30thday of June, 2023.’

Summary

Tax payers fails to file GSTR-4 for the period FY 2017-18 to 2021-22 but furnish in 01-04-2023 to 30-06-2023 late fees max to Rs. 250/- CGST and Rs. 250/- SGST.

Notification No. 03/2023-Central Tax 31-Mar-2023

Extension of time limit for application for revocation of cancellation of registration

Summary

Tax payers, whose registration has been cancelled on or before 31-12-2022 and failed to apply for revocation of cancellation within time period may apply for revocation up to 30-06-2023 after filing of all returns.

GST notification issued by CBIC

Notification No. 06/2023-Central Tax 31-Mar-2023

Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

Summary

Taxpayers, who failed to furnish return within 30 days of order u/s 62. The order shall be withdrawn if furnish the return by 30-06-2023 and taxes and interest paid.

Notification No. 07/2023-Central Tax 31-Mar-2023

Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

Summary

Taxpayers fails to file GSTR-9 for the period FY 2017-18 to 2021-22 but furnish in 01-04-2023 to 30-06-2023 late fees max to Rs. 10,000/- per act.

Notification No. 08/2023-Central Tax 31-Mar-2023

Amnesty to GSTR-10 non-filers

Summary

Late fee for filling of Final Return GSTR 10 is capped at ₹1,000/- if filled before 30/06/2023.