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

Important Keyword: F. No. CBIC-20006/10/2023-GST, Notification No. 22/2023 – Central Tax, Section 128 CGST Act 2017, Notification No. 73/2017– Central Tax, Notification No. 02/2023 – Central Tax.

[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 17^th July, 2023

Notification No. 22/2023 – Central Tax

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 29^th 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 29^th December, 2017, namely: —

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

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

(Alok Kumar)
Director

Note: The principal notification No. 73/2017– Central Tax, dated the 29^th 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.

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