The GST Amnesty Scheme for GSTR 4, GSTR-9 and GSTR-10 for non-filers has been extended by the Central Board of Indirect Taxes and Customs (CBIC)
Taxpayers who have obtained assessment orders under Section 62 of the CGST Act are given relief under the amnesty scheme.
The GST Amnesty Scheme for GSTR 4, GSTR-9 and GSTR-10 for non-filers has been extended by the Central Board of Indirect Taxes and Customs (CBIC). According to the announcement, the form submission deadline of 30 June 2023 has been changed to 31 August 2023.
The amnesty program’s goal is to offer relief to taxpayers who haven’t submitted GSTR-4, GSTR-9, or GSTR-10, among other GST returns.
According to the information published in Times of India newspaper, “Registered person whose registration was canceled on or before 31.12.2022 on account of non filing of returns who-
a) Failed to apply for revocation within specified time period or
b) Whose appeal against order of cancellation of registration or the order rejecting application for revocation of cancellation of registration has been rejected on the ground of failure to adhere to the prescribed time limit.
Can apply for revocation of cancellation on or before August 31, 2023. After furnishing all returns, due up to the effective date of cancellation of registration, along with payment of tax with interest, penalty and late fees in respect of such returns.
| GST Amnesty Scheme |
| Late fee for filing of FORM GSTR-4 returns for the quarters from July 2017 to March 2019 or for the F.Y.s from 2019-20 to 2021-22 has been reduced to Nil for Nil returns Rs. 500/- (Rs. 250/- CGST + Rs. 250/- SGST) for other than Nil returns if returns are filed on or before 30.06.2023 |
| Maximum late fee is restricted to Rs. 20,000/- (Rs. 10,000/CGST + Rs. 10,000/- SGST) for filing of Annual Return in FORM GSTR-9 for any F.Y. from 2017-18 to 2021-22 if filed on or before 30.06.2023 |
| Late fee for filing of Final Return in FORM GSTR-10 has been reduced to Rs. 1,000/- ( Rs. 500/-CGST + Rs. 500/-SGST) if filed on or before 30.06.2023 |
| Registered persons whose registration was cancelled on or before 31.12.2022 due to non-filing of returns, may file application for revocation of cancellation of registration after filing of all returns pending upto the effective date of cancellation of registration along with payment of due tax, interest, penalty and late fee thereon on or before 30.06.2023 |
| Best Judgement Assessment orders issued on or before 28.02.2023 for non-furnishing of valid FORM GSTR-3B returns will be deemed to be withdrawn if such returns are filed on or before 30.06.2023 along with payment of due tax, interest and late fee thereon |
GSTR 4
Central Tax Notification 24/2023 has extended the deadline for claiming this benefit from 30 June to 31 August 2023.
GSTR 9
According to Central Tax Notification 25/2023, the window for applying for the amnesty program for GSTR-9 non-filers has been extended from June 30 to August 31, 2023. To avoid fines or other repercussions, non-filers of the GST annual return must make use of this extension and complete their filing requirements.
GSTR 10
According to Central Tax Notification 26/2023, the deadline for GSTR-10 non-filers has been extended from 30 June to 31 August 2023, giving them more time to comply. It is essential that people who haven’t yet filed their GSTR-10 returns take advantage of this additional window of time to finish the process.
