GST Amnesty Scheme till 30.06.2023
| Sr. No. | GST Amnesty Scheme | For more details please refer |
| 1 | Late fee for filing of Form GSTR-4 returns for the quarters from July 2017 to Mar 2019 or for the F.Y.s from 2019-20 to 2021-22 has been reducred to a) Nil for Nil returns b) Rs. 500 (250/- – CGST, 250/- SGST) for other than Nil returns, if the returns are filed on or before 30.06.2023 | Notification No. 02/2023- Central Tax dated 31.03.2023 |
| 2 | Maximum late fee is restricted to Rs. 20,000 (Rs.10000 CGST + 10,000 SST) for filing of Annual Return in Form GSTR-9/ GSTR-9C for any F.Y. from 2017-2018 to 2021-22 if filed on or before 30.06.2023 | Notification No. 07/2023- Central Tax dated 31.03.203 |
| 3 | Late fee for filing of Final Return in Form GSTR-10 has been reduced to Rs.1,000 (500 CGST + 500 SGST) if filed on or before 30.06.2023 | Notification No. 08/2023-CT dated 31.03.2023 |
| 4 | Registered persons whose registration was cancelled on or before 31.12.2022 due to non-filing of returns, may file application for revocation of cancellation of registration after filing of all returns pending upto the effective date of cancellation of registration alongwith payment of due tax, interest, penalty and late fee thereon on or before 30.06.2023 | Notification no. 03/2023- Central Tax 31.03.2023 |
| 5 | Best judgement Assessment orders issued an or before 28.02.2023 for non-furnishing of valid FROM GSTR-3B returns will be deemed to be withdrawn if such returns are filed on or before 30.06.2023 alongwith payment of due tax, interest and late fee thereon | Notification no. 06/2023 – Central Tax dated 31.03.2023 |
Source: CBIC/Flyers
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