Notification No. 02/2023-Central Tax 31-Mar-2023
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
Taxpayers, whose registration has been canceled on or before 31-12-2022 and who failed to apply for revocation of cancellation within the period may apply for revocation up to 30-06-2023 after the filing of all returns.
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 a 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 The order shall be withdrawn if furnish the return by 30-06-2023 and taxes and interest are paid.
Notification No. 07/2023-Central Tax 31-Mar-2023
Rationalization 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.