Notification No. 08/2023 – Central Tax: Amnesty to GSTR-10 non-filers

Important Keyword: Notification No. 08/2023 – Central Tax, Section 128 CGST Act 2017.

[F. No. CBIC-20013/1/2023-GST]
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. 08/2023 – Central Tax

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (ii)]

S.O. (E).— 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 waives the amount of 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 1^st day of April, 2023 to the 30^th day of June, 2023.

(Alok Kumar)
Director

Read More: Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01st August 2023.

Download Pdf: https://taxinformation.cbic.gov.in/