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Notification No. 22/2023 – Central Tax: Amnesty for GSTR-4

by | Jan 16, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 22/2023 – Central Tax Amnesty for GSTR-4

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Important Keywords: Notification No. 22/2023 – Central Tax, Extend amnesty for GSTR-4 non-filers, F. No. CBIC-20006/10/2023-GST, Notification No. 22/2023 CT, Section 128 CGST, Notification No. 73/2017 CT, Notification No. 02/2023 CT,

Words: 349; Read time: 2 minutes.

[F. No. CBIC-20006/10/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, the 17th July, 2023

Notification No. 22/2023 – Central Tax: Seeks to extend amnesty for GSTR-4 non-filers

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

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), 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, in the seventh proviso, for the words, letter and figure “30th day of June, 2023” the words, letter and figure “31st day of August, 2023” shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.

(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 02/2023 – Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 245(E), dated the 31st March, 2023.

Frequently Asked Questions (FAQs)

  1. What is Notification No. 22/2023 – Central Tax about?

    Notification No. 22/2023 – Central Tax extends amnesty for GSTR-4 non-filers, offering a chance for taxpayers to regularise their compliance without facing penalties.

  2. How does Notification No. 22/2023 – Central Tax benefit GSTR-4 non-filers?

    It allows GSTR-4 non-filers to file their returns without incurring late fees or penalties, thus providing an opportunity to clear outstanding liabilities.

  3. What is the reference number associated with Notification No. 22/2023 – Central Tax?

    The reference number is F. No. CBIC-20006/10/2023-GST.

  4. Is Notification No. 22/2023 – Central Tax linked to previous notifications?

    Yes, it builds upon provisions from Notification No. 73/2017 CT and integrates aspects from Notification No. 02/2023 CT to facilitate compliance.

  5. Who qualifies for the extended amnesty under Notification No. 22/2023 – Central Tax?

    All registered taxpayers who have not filed GSTR-4 for the designated periods are eligible for the extended amnesty.

  6. What are the deadlines for availing the amnesty under Notification No. 22/2023 – Central Tax?

    The specific deadlines for filing GSTR-4 under the amnesty scheme are outlined in the notification and must be adhered to for eligibility.

  7. Can I still face penalties if I file after the deadline mentioned in Notification No. 22/2023 – Central Tax?

    Yes, if you miss the amnesty deadline, you may be subject to penalties and late fees as per standard compliance regulations.

  8. How can I stay updated on changes related to Notification No. 22/2023 – Central Tax?

    Regularly check the official CBIC website or subscribe to GST updates for the latest information regarding Notification No. 22/2023 – Central Tax.

  9. What actions should I take if I am a GSTR-4 non-filer?

    Assess your filing status, review Notification No. 22/2023 – Central Tax, and take advantage of the amnesty by submitting your GSTR-4 as soon as possible.

  10. Will there be further extensions for GSTR-4 non-filers beyond Notification No. 22/2023 – Central Tax?

    Future extensions depend on government decisions and notifications, so it is essential to stay informed through official announcements.

The above content & below document is sourced from: https://taxinformation.cbic.gov.in/

Notification No. 22 2023 – Central Tax Amnesty for GSTR-4Download

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