CBIC extends Due Date of Amnesty Scheme for GSTR-9 Non-Filers

The Central Board of Indirect Taxes and Customs(CBIC) has notified extension of Due Date of Amnesty Scheme for GSTR-9 Non-Filers.

Due date of Amnesty Scheme to GSTR-9 non-filers extended to 31st August 2023.

GSR-9 Late Fees waived under GST Amnesty Scheme

The registered persons who fails to furnish the return under section 44 of the said Act by the due date for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return upto 31st August 2023, the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees.

The principal notification No. 07/2023– Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 250(E), dated the 31st March, 2023.

Text of GST Notification Amending Principal Notification.

The Notification Stated as, “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 makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 07/2023– Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 250(E), dated the 31st March, 2023.”

In the said notification, in the proviso, for the words, letter and figure “30th day of June, 2023” the words, letter and figure “31st day of August, 2023” shall be substituted.

This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

For Official Notification Download PDF Given Below: