Amnesty to GSTR-10 non-filers

Last updated: 03 April 2023

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The government has announced a waiver on late fees for those who failed to file their final GSTR-10 return on time. If you furnish your GSTR-10 between 1st April 2023 and 30th June 2023, your late fee will be capped at a maximum of £500, regardless of how late the return is. This applies to registered persons under the Central Goods and Services Tax Act.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION NO. 08/2023-CENTRAL TAX
New Delhi, dated the 31st March,2023

S.O.....(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1stday of April, 2023 to the 30thday of June, 2023.

[F.No.CBIC-20013/1/2023-GST]
(AlokKumar)Director

FAQ :

This notification provides a waiver on late fees for registered persons who failed to file their final return in FORM GSTR-10 by the due date.

Registered persons under the Central Goods and Services Tax Act, 2017, who failed to furnish their final return in FORM GSTR-10 by the due date are eligible.

The GSTR-10 return must be furnished between the 1st day of April, 2023, and the 30th day of June, 2023.

The late fee is waived for any amount exceeding five hundred rupees. Therefore, the maximum late fee payable is £500.

The relevant form is FORM GSTR-10, which is the final return.