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

Notification No. 08/2023 – Central Tax introduces an amnesty scheme for GSTR-10 non-filers. This notification provides relief to taxpayers who failed to file their GSTR-10 (Final Return) after GST registration cancellation. The amnesty scheme allows them to file their pending returns with reduced late fees, avoiding hefty penalties and ensuring GST compliance.

GSTR-10, or the Final Return, is a mandatory return for taxpayers whose GST registration has been cancelled or surrendered. It serves as a declaration of:
📌 Closing stock details at the time of cancellation
📌 Tax liabilities on the closing stock
📌 Final compliance before deregistration
If taxpayers do not file GSTR-10 on time, they face penalties and legal action from GST authorities.

The amnesty scheme applies to taxpayers who failed to file their GSTR-10 on time after the cancellation or surrender of GST registration. If your GST registration was cancelled, and you have pending GSTR-10 filings, you are eligible for this relief.
This scheme helps businesses clear their pending compliance burden at a reduced cost.

This amnesty scheme under Notification No. 08/2023 – Central Tax provides several benefits:
✔️ Reduced late fees for filing pending GSTR-10
✔️ Avoidance of legal notices & GST penalties
✔️ Compliance clearance for deregistered businesses
✔️ Relief from financial burdens due to excessive late fees
It is a golden opportunity for taxpayers to rectify past non-compliance without excessive penalties.

The amnesty scheme caps the maximum late fee for GSTR-10 non-filers. To know the exact reduced penalty amount, refer to the official notification on the CBIC website.
If you have outstanding GSTR-10 filings, this is the best time to file them at a lower cost.

If you fail to file GSTR-10 even after the relief period under Notification No. 08/2023 – Central Tax, you may face:
❌ Full penalty & late fee charges without amnesty benefits
❌ GST demand notices & legal action
❌ Difficulties in future GST registration & compliance
To avoid unnecessary penalties, file your GSTR-10 before the amnesty deadline.

To verify if you have a pending GSTR-10 filing:
1️⃣ Log in to the GST portal (gst.gov.in)
2️⃣ Go to the ‘Services’ tab → Click on ‘Returns Dashboard’
3️⃣ Select the financial year & tax period
4️⃣ If GSTR-10 appears as ‘Pending’, you need to file it under the amnesty scheme.

To file GSTR-10 within the amnesty period:
1️⃣ Log in to the GST portal (gst.gov.in)
2️⃣ Go to the Returns section and select GSTR-10
3️⃣ Enter details of closing stock & tax liabilities
4️⃣ Pay applicable tax (if any) and reduced late fee
5️⃣ Submit & file using DSC or EVC
Filing GSTR-10 under Notification No. 08/2023 – Central Tax prevents unnecessary penalties and ensures smooth GST compliance.

The amnesty scheme significantly reduces the financial burden of taxpayers who missed their GSTR-10 deadline.
💰 Reduction in late fees (saving thousands of rupees)
💰 Avoidance of further penalties & interest charges
💰 No risk of legal notices & tax liabilities
If you have pending GSTR-10 filings, this scheme provides a one-time relief opportunity to clear compliance at a fraction of the original cost.

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 GST expert for professional guidance.