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Notification No. 25/2023 – Central Tax: Amnesty for GSTR-9

by | Jan 15, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 25/2023 – Central Tax Amnesty for GSTR-9

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Important Keywords: Notification No. 25/2023 – Central Tax, extend amnesty scheme, GSTR-9 non-filers, F. No. CBIC-20006/10/2023-GST, Section 128 CGST, Notification No. 25/2023 CT, Notification No. 07/2023 CT,

Words: 303; 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, dated the 17th July, 2023

Notification No. 25/2023 – Central Tax: Seeks to extend amnesty for GSTR-9 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. 07/2023– 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. 250(E), dated the 31st March, 2023, namely: —

In the said notification, in the 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. 07/2023– Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 250(E), dated the 31st March, 2023.

Frequently Asked Questions (FAQs)

  1. What is Notification No. 25/2023 – Central Tax about?

    Notification No. 25/2023 – Central Tax extends the amnesty scheme for GSTR-9 non-filers, allowing eligible taxpayers to regularise their outstanding returns without facing penalties.

  2. How does the amnesty scheme help GSTR-9 non-filers?

    The amnesty scheme allows GSTR-9 non-filers to file their pending returns under lenient conditions, thereby avoiding late fees and penalties associated with non-compliance.

  3. What is the reference number for Notification No. 25/2023 – Central Tax?

    The reference number for Notification No. 25/2023 – Central Tax is F. No. CBIC-20006/10/2023-GST.

  4. Which section of the CGST Act does Notification No. 25/2023 relate to?

    Notification No. 25/2023 relates to Section 128 of the CGST Act, which outlines provisions for the extension of amnesty for non-filers.

  5. What are the key benefits of the amnesty scheme under Notification No. 25/2023 CT?

    The key benefits include the waiver of penalties, reduced compliance burden, and the opportunity for GSTR-9 non-filers to regularise their tax status without facing legal repercussions.

  6. What is the significance of Notification No. 07/2023 CT in relation to GSTR-9 non-filers?

    Notification No. 07/2023 CT sets the groundwork for previous measures regarding compliance, which has been built upon by Notification No. 25/2023 – Central Tax to further assist GSTR-9 non-filers.

  7. Until when can GSTR-9 non-filers avail the benefits of the amnesty scheme?

    The specific deadline for availing the benefits of the amnesty scheme under Notification No. 25/2023 – Central Tax is mentioned within the notification and should be checked for any updates.

  8. Are there any conditions attached to the extension of the amnesty scheme?

    Yes, GSTR-9 non-filers must adhere to specific conditions outlined in Notification No. 25/2023 – Central Tax to benefit from the amnesty, such as filing all outstanding returns within the stipulated timeframe.

  9. How can GSTR-9 non-filers apply for the amnesty scheme?

    GSTR-9 non-filers can apply for the amnesty scheme by filing their pending GSTR-9 returns through the GST portal, following the guidelines provided in Notification No. 25/2023 CT.

  10. Where can I find more information regarding Notification No. 25/2023 – Central Tax?

    More information regarding Notification No. 25/2023 – Central Tax can be found on the official CBIC website or through official GST notifications and circulars.

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

Notification No. 25 2023 – Central Tax Amnesty for GSTR-9Download

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