Various amnesty schemes for non-filers of GSTR-4, GSTR-9 & GSTR-10 have been extended till August 31, 2023. The original deadline for these schemes was June 30, 2023.
The amnesty schemes offer a number of benefits to taxpayers who have not yet filed their GSTR returns.
CBIC has issued various Notifications all dated July 17, 2023 in pursuance of the recommendations of the 50th GST Council Meeting:
|
Notification |
Subject |
|
No. 22/2023 – Central Tax |
Due date of the Amnesty Scheme to GSTR-4 non-filers was extended to August 31, 2023 |
|
No. 23/2023 – Central Tax |
Due Date for the Extension of the time limit for the application for revocation of cancellation of registration was extended to August 31, 2023 |
|
No. 24/2023 – Central Tax |
Due Date for the Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 was extended to August 31, 2023 |
|
No. 25/2023 – Central Tax |
Due date of the Amnesty Scheme to GSTR-9 non-filers was extended to August 31, 2023 |
|
No. 26/2023 – Central Tax |
Due date of the Amnesty Scheme to GSTR-10 non-filers was extended to August 31, 2023 |
Here are some of the key details of the amnesty schemes
- GSTR-4: The late fee for non-filers of GSTR-4 has been capped at Rs. 500 per year. In case of Nil tax liability, the late fee is waived off completely.
- GSTR-9: The late fee for non-filers of GSTR-9 has been capped at Rs. 20,000 per year.
- GSTR-10: The late fee for non-filers of GSTR-10 has been capped at Rs. 1,000.
To download the official copies of the notifications, click the attached file as mentioned below
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