CBIC extends Due Date of Amnesty Scheme for GSTR-10 Non-Filers

The Central Board of Indirect Taxes and Customs(CBIC) has notified the extension of Due Date of Amnesty Scheme for GSTR-10 Non-Filers.

Due date of Amnesty Scheme to GSTR-10 non-filers extended to 31st August 2023.

GSTR-10 Late Fees waived under GST Amnesty Scheme:

The 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 1st day of April 2023 to the 31st August 2023 shall be waived.

The principal notification No. 08/2023 Central Tax, dated the 31st March 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1563(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. 08/2023– Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1563(E), dated the 31st March, 2023.”

In the said notification, 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: