GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION NO.02/2023–CENTRAL TAX
New Delhi, the 31st March,2023
G.S.R.....(E). - In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 73/2017–Central Tax, dated the 29thDecember, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 1600(E), dated the 29thDecember, 2017, namely:-
In the said notification, after the sixth proviso, the following proviso shall be inserted, namely: —
“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who fail to furnish the return in FORM GSTR-4for the quartersfrom July, 2017 toMarch 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the1stday of April, 2023 to the 30thday of June, 2023.”.
Note: The principal notification No. 73/2017–Central Tax, dated the 29thDecember, 2017was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 1600(E), dated the 29thDecember, 2017 and was last amended,videnotification number 12/2022 –Central Tax, dated the 5thJuly, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 515(E), dated the 5thJuly, 2022.
GuestNotification No : 02/2023–CENTRAL TAX
on 03 April 2023
Published in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1009685/ENG/Notifications,