Important Keywords: Notification No. 02/2023 – Central Tax, Amnesty to GSTR-4 non-filers, F. No. CBIC-20013/1/2023-GST, Notification No. 02/2023 – CT, Section 128 CGST, Section 47 CGST, Notification No. 73/2017– CT, Notification No. 12/2022 – CT,
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Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 31st of March, 2023
Notification No. 02/2023 – Central Tax: Amnesty to GSTR-4 non-filers
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 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, 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-4 for the quarters from July, 2017 to March 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 the 1st day of April, 2023 to the 30th day of June, 2023.”.
[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director
Note: The principal notification No. 73/2017– Central Tax, dated the 29th December, 2017 was 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 and was last amended, vide notification number 12/2022 – Central Tax, dated the 5th July, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 515(E), dated the 5th July, 2022.
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 02/2023 – Central Tax, and why is it important?
Notification No. 02/2023 – Central Tax introduces an amnesty scheme for GSTR-4 non-filers, allowing Composition Taxpayers to file their pending returns without facing heavy late fees.
This relief measure helps small businesses and traders under the GST Composition Scheme by reducing penalties and simplifying compliance. If you’ve missed filing GSTR-4, this is your golden opportunity to regularize your GST status.
Q2. Who benefits from the amnesty scheme under Notification No. 02/2023 – Central Tax?
This amnesty is available for Composition Taxpayers who have not filed their GSTR-4 returns for previous financial years.
Eligible taxpayers include:
✅ Small businesses registered under the Composition Scheme
✅ Traders, manufacturers, and service providers with turnover up to ₹1.5 crore
✅ Those who failed to file GSTR-4 on time due to financial or procedural constraints
If you qualify, act fast to file your pending GSTR-4 returns at reduced late fees.
Q3. What is GSTR-4, and why is it important for Composition Taxpayers?
GSTR-4 is an annual GST return that Composition Scheme taxpayers must file. It reports:
📌 Total sales and turnover during the year
📌 Tax paid under the Composition Scheme
📌 Details of inward supplies (purchases from regular taxpayers)
Filing GSTR-4 ensures compliance, avoids penalties, and allows businesses to continue operating under the Composition Scheme.
Q4. What are the key benefits of Notification No. 02/2023 – Central Tax for GSTR-4 non-filers?
This amnesty scheme helps businesses by:
✔️ Reducing or waiving late fees for delayed GSTR-4 filing
✔️ Allowing businesses to regularize GST compliance
✔️ Preventing further legal or financial consequences
✔️ Helping businesses maintain their GST registration
By taking advantage of this notification, Composition Taxpayers can avoid unnecessary financial burdens.
Q5. What is the deadline for availing the amnesty under Notification No. 02/2023 – Central Tax?
The exact deadline for filing pending GSTR-4 returns with reduced late fees is specified in the official CBIC notification.
📌 Visit CBIC website or GST portal for official updates.
Filing before the deadline is crucial to avoid further penalties or compliance issues.
Q6. What is the reduced late fee for GSTR-4 under this amnesty scheme?
Under Notification No. 02/2023 – Central Tax, the late fee for GSTR-4 non-filers has been significantly reduced.
💰 Before Amnesty: Late fees could be as high as ₹200 per day (₹100 under CGST + ₹100 under SGST), with a maximum penalty of ₹5,000.
💰 After Amnesty: The late fee has been capped at a lower amount, making it more affordable for small businesses to file their pending returns.
For exact fee reductions, check the official notification or consult a GST expert.
Q7. How can I file my pending GSTR-4 returns under the amnesty scheme?
Follow these simple steps to file your pending GSTR-4:
1️⃣ Log in to the GST Portal (gst.gov.in)
2️⃣ Navigate to ‘Returns Dashboard’ and select ‘GSTR-4’
3️⃣ Enter your sales, tax details, and inward supplies
4️⃣ Pay the reduced late fee as per the amnesty scheme
5️⃣ Submit and file your return using DSC or EVC
After successful filing, download the acknowledgement for records.
Q8. What happens if I don’t file GSTR-4 under this amnesty scheme?
If you fail to file GSTR-4 within the amnesty period:
❌ You will have to pay full late fees without any reductions
❌ Your GST registration may be cancelled for non-compliance
❌ You may face additional penalties and legal consequences
❌ Your business may be restricted from availing of Composition Scheme benefits
To avoid these risks, file your pending GSTR-4 as soon as possible.
Q9. Can I claim an Input Tax Credit (ITC) after filing GSTR-4 under this amnesty scheme?
🚫 No, Composition Taxpayers cannot claim Input Tax Credit (ITC), as per GST laws.
However, filing GSTR-4 ensures compliance and avoids penalties, allowing businesses to continue operating under the Composition Scheme.
Q10. Where can I find the official Notification No. 02/2023 – Central Tax?
You can access the official Notification No. 02/2023 – Central Tax on:
🔗 CBIC website – Under ‘GST Notifications’
🔗 GST Portal (gst.gov.in) – Under ‘Legal Updates’
For expert guidance, consult a GST professional or chartered accountant.
Download PDF: Notification No. 02/2023 – Central Tax
Read More: Extension of time limit for application for revocation of cancellation of registration
More Information: https://taxinformation.cbic.gov.in/
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