Taxpayers who missed the deadline for filing GSTR-4, GSTR-9, and GSTR-10 returns now have an extended opportunity. The Central Board of Indirect Taxes and Customs (CBIC) has pushed back the deadline for these amnesty schemes to August 31, 2023, from the original June 30, 2023 date. These schemes offer benefits such as capped late fees, with complete waivers for GSTR-4 in cases of nil tax liability.
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 variousNotifications all dated July 17, 2023in pursuance of the recommendations of the 50th GST Council Meeting:
Notification
Subject
No. 22/2023 Cent
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FAQ :
The deadline for these amnesty schemes has been extended to August 31, 2023.
The original deadline was June 30, 2023.
For GSTR-4 non-filers, the late fee is capped at Rs. 500 per year. If there is no tax liability, the late fee is waived entirely.
The late fee for GSTR-9 non-filers is capped at Rs. 20,000 per year.
The late fee for GSTR-10 non-filers is capped at Rs. 1,000.
The Central Board of Indirect Taxes and Customs (CBIC) issued the notifications.