CBIC extends Due Date for Amnesty Scheme for GSTR-4 Non-Filers

The Central Board of Indirect Taxes and Customs(CBIC) has notified the extension of Due Date for Amnesty Scheme for GSTR-4 Non-Filers via issuing Notification.

Due date of Amnesty Scheme to GSTR-4 non-filers extended to 31st August 2023.

Form GSTR-4 late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees (Rs. 250) 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-4 for the quarters from July, 2017 to March, 2019 or for the Financial years from 2019-20 to 2021-22

The Registered Tax Payers can avail this opportunity by filing the GST Return upto 31st August.

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. 73/2017– Central Tax, dated the 29th December, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1600(E), dated the 29th December, 2017.”

In the said notification, in the seventh 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: