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Notification No. 26/2023 – Central Tax: Amnesty for GSTR-10

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

Notification No. 26/2023 – Central Tax Amnesty for GSTR-10

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Important Keywords: Notification No. 26/2023 – Central Tax, Amnesty Scheme, GSTR-10 non-filers, F. No. CBIC-20006/10/2023-GST, Notification No. 26/2023 CT, Section 128 CGST, Notification No. 08/2023 CT,

Words: 784; Read time: 4 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. 26/2023 – Central Tax: Seeks to extend amnesty for GSTR-10 non-filers.

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 makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 08/2023– Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1563(E), dated the 31st March, 2023, namely: —

In the said notification, 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. 08/2023– Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O. 1563(E), dated the 31st March, 2023.

Frequently Asked Questions (FAQs)

  1. What is Notification No. 26/2023 – Central Tax?

    Notification No. 26/2023 – Central Tax is an official announcement that extends the amnesty scheme for GSTR-10 non-filers, allowing them to file their returns without facing penalties.

  2. How does the Amnesty Scheme benefit GSTR-10 non-filers?

    The Amnesty Scheme provides GSTR-10 non-filers with a chance to regularise their tax compliance without incurring penalties, promoting voluntary filing and compliance.

  3. What is the significance of F. No. CBIC-20006/10/2023-GST in relation to this notification?

    F. No. CBIC-20006/10/2023-GST refers to the official file number under which Notification No. 26/2023 – Central Tax has been issued, centralising the documentation and guidelines for the amnesty scheme.

  4. How does Notification No. 26/2023 CT relate to Section 128 CGST?

    Notification No. 26/2023 CT aligns with Section 128 CGST by providing specific provisions for the waiver of penalties for GSTR-10 non-filers, encouraging adherence to tax regulations.

  5. What are the key features of Notification No. 26/2023 – Central Tax?

    Key features include the extension of the amnesty period for GSTR-10 non-filers, the elimination of penalties, and guidelines for proper return filing under the amnesty scheme.

  6. How long is the amnesty period under Notification No. 26/2023 CT?

    The amnesty period under Notification No. 26/2023 CT has been extended, allowing GSTR-10 non-filers additional time to comply without penalties, though the exact duration can vary, so checking the official notification is advised.

  7. What should GSTR-10 non-filers do to take advantage of the amnesty scheme?

    GSTR-10 non-filers should file their pending returns as per the guidelines outlined in Notification No. 26/2023 – Central Tax to benefit from the amnesty scheme provisions.

  8. Does Notification No. 08/2023 CT impact GSTR-10 non-filers?

    Yes, Notification No. 08/2023 CT may contain provisions that complement the amnesty scheme in Notification No. 26/2023 – Central Tax, addressing other compliance issues related to GST filings.

  9. Are there any penalties for GSTR-10 non-filers during the amnesty period?

    No, GSTR-10 non-filers will not face penalties during the amnesty period specified in Notification No. 26/2023 – Central Tax, provided they file their returns as required.

  10. Where can I find more information about Notification No. 26/2023 – Central Tax?

    More information can be found on the official CBIC website or through government press releases regarding Notification No. 26/2023 – Central Tax, which details the amnesty scheme and its implications for GSTR-10 non-filers.

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

Notification No. 26 2023 – Central Tax Amnesty for GSTR-10Download

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