Important Keywords: Notification No. 07/2023 – Central Tax, Rationalisation of late fee for GSTR-9, Amnesty to GSTR-9 non-filers, F. No. CBIC-20013/1/2023-GST, Notification No. 07/2023 CT, Section 128 CGST, Section 47 CGST, Section 44 CGST,
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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, dated the 31st March, 2023
Notification No. 07/2023 – Central Tax: Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
S.O.(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 waives the amount of late fee referred to in section 47 of the said Act in respect of the return to be furnished under section 44 of the said Act for the financial year 2022-23 onwards, which is in excess of amount as specified in Column (3) of the Table below, for the classes of registered persons mentioned in the corresponding entry in Column (2) of the Table below, who fails to furnish the return by the due date, namely:—
Table
| Serial Number | Class of registered persons | Amount |
| (1) | (2) | (3) |
| 1. | Registered persons having an aggregate turnover of up to five crore rupees in the relevant financial year. | Twenty-five rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. |
| 2. | Registered persons having an aggregate turnover of more than five crores’ rupees and up to twenty crore rupees in the relevant financial year. | Fifty rupees per day, subject to a maximum of an amount calculated at 0.02 per cent. of turnover in the State or Union territory. |
Provided that for the registered persons who fail 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 between the period from the 1st day of April, 2023 to the 30th day of June, 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.
[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 07/2023 – Central Tax, and why is it important?
Notification No. 07/2023 – Central Tax introduces two major relief measures for taxpayers:
1️⃣ Rationalization of late fees for GSTR-9 (Annual Return)
2️⃣ Amnesty scheme for non-filers of GSTR-9
This notification significantly reduces penalties for businesses that either delayed or failed to file their GSTR-9. It aims to ease compliance burdens and encourage taxpayers to complete pending filings without incurring heavy penalties.
Q2. What is GSTR-9, and who is required to file it?
GSTR-9 is the annual return businesses registered under GST (except composition taxpayers) must file. It consolidates all transactions, tax payments, and ITC claims for a financial year.
✅ Mandatory for taxpayers with turnover above ₹2 crore
✅ Voluntary for taxpayers with turnover up to ₹2 crore (as per latest amendments)
With Notification No. 07/2023 – Central Tax, even delayed or missed filings can now be completed with reduced late fees.
Q3. How has the late fee for GSTR-9 been rationalized under Notification No. 07/2023?
The notification reduces late fees based on the taxpayer’s turnover:
✔️ Turnover up to ₹5 crore → Lower late fee cap
✔️ Turnover between ₹5 crore – ₹20 crore → Moderate late fee cap
✔️ Turnover above ₹20 crore → Higher late fee, but still reduced from earlier penalties
This rationalization ensures that MSMEs and small businesses are not overburdened with excessive late fees.
Q4. What is the amnesty scheme for GSTR-9 non-filers under Notification No. 07/2023?
The GSTR-9 amnesty scheme allows taxpayers who failed to file their annual return on time to do so now at a significantly reduced late fee.
🚀 Key Benefits:
✅ File pending GSTR-9 returns without huge penalties
✅ Avoid legal consequences & GST demand notices
✅ Ensure smooth compliance for future GST filings
This one-time relief measure is a golden opportunity for businesses with overdue GSTR-9 filings.
Q5. What is the maximum late fee applicable after this rationalization?
The maximum late fee now depends on the taxpayer’s turnover:
📌 Turnover up to ₹5 crore → Capped at ₹25 per day per Act (CGST+SGST)
📌 Turnover between ₹5 crore – ₹20 crore → Moderate late fee structure
📌 Turnover above ₹20 crore → Higher late fee, but still lower than previous penalties
Exact amounts may vary, so refer to the official CBIC notification for specifics.
Q6. How can businesses benefit from Notification No. 07/2023 – Central Tax?
✔️ Reduced penalties encourage voluntary compliance
✔️ Businesses can clear pending GSTR-9 returns at a lower cost
✔️ No fear of GST audits, scrutiny, or legal action due to missed filings
✔️ Simplifies compliance for MSMEs and small taxpayers
If you have missed filing GSTR-9 in previous years, this amnesty scheme is a must-use opportunity.
Q7. Who should take immediate action based on this notification?
📌 Taxpayers with overdue GSTR-9 filings from previous years
📌 Businesses that missed the filing deadline and faced high penalties
📌 MSMEs struggling with GST compliance and heavy late fees
By filing GSTR-9 now under the amnesty scheme, businesses can avoid further complications and secure tax compliance.
Q8. How can I check if I have a pending GSTR-9 return?
To check if your GSTR-9 is pending:
1️⃣ Log in to the GST portal (gst.gov.in)
2️⃣ Go to ‘Annual Return’ under the Returns section
3️⃣ Select the relevant financial year
4️⃣ If GSTR-9 status is ‘Pending’, you need to file it under the amnesty scheme.
Filing before the deadline ensures reduced penalties and compliance benefits.
Q9. What are the consequences of not filing GSTR-9 even after this amnesty scheme?
If taxpayers fail to take advantage of Notification No. 07/2023 – Central Tax, they may face:
❌ Full penalty & late fee without amnesty benefits
❌ GST department notices & audits
❌ Legal consequences, including cancellation of GST registration
This limited-time opportunity allows businesses to fix past mistakes and avoid unnecessary legal troubles.
Q10. Where can I find the official Notification No. 07/2023 – Central Tax?
The official notification is available on the CBIC website under the GST Notifications section. You can also check updates on the GST portal or consult a tax professional for expert guidance.
More Information: https://taxinformation.cbic.gov.in/
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