CA Nitin K. Varshney
Quick Summary
Table of Contents Amnesty to GSTR-10 Non-Filers Amnesty to GSTR-9 Non-Filers Amnesty to GSTR-4 Non-Filers Amnesty to REG-21 Application for Revocation of Cancellation of GST Registration Aadhaar Authentication Extension of Limitation under Section 168A of CGST Act Govern
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FAQ :
The GST Amnesty Scheme 2023 is a government initiative to provide relief to taxpayers who have not filed their GST returns on time or have committed other defaults under GST laws. It allows them to regularise their compliance by paying reduced late fees.
The scheme benefits taxpayers who have not filed GSTR-10 (final return), GSTR-9 (annual return), or GSTR-4 (composition annual return) for past periods. It also helps those who failed to apply for revocation of their cancelled GST registration within the stipulated time.
The last date to avail the benefits of the GST Amnesty Scheme 2023 is June 30th, 2023.
Taxpayers can file their GSTR-10 between April 1st, 2023, and June 30th, 2023, with a maximum late fee of Rs. 1000/- (Rs. 500/- each for CGST & SGST). Any late fees exceeding this amount will be waived.
For GSTR-9 non-filers from FY 2017-18 to 2021-22, the maximum late fee under the amnesty scheme is Rs. 20,000/- (Rs. 10,000/- each for CGST & SGST). Late fees above this limit will be waived.
Yes, if your GST registration was cancelled on or before December 31st, 2022, and you missed the deadline to apply for revocation, you can do so under this scheme until June 30th, 2023, after furnishing pending returns and paying due taxes.
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