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GST Notification No: 08/2023-Central Tax

Dated: 31st March, 2023

Amnesty to GSTR-10 non-filers/Late Fee Reduction

CBIC notifies that the maximum late fees restricted to Rs. 1000 (Rs. 500 CGST= Rs. 500 SGST) for Final Return in FORM GSTR-10 if GSTR-10 is furnished between 01.04.2023 to 30.06.2023.

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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
NO. 08/2023 – CENTRAL TAX

New Delhi, dated the 31st March, 2023

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 waives the amount of late fee referred to in section 47 of the Act, which is in excess of five hundred rupees for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023.

 

[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director

 

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Also Read:

GST Notification No: 01/2023-Central Tax

GST Notification No: 02/2023-Central Tax

GST Notification No: 03/2023-Central Tax

GST Notification No: 04/2023-Central Tax

GST Notification No: 05/2023-Central Tax

GST Notification No: 06/2023-Central Tax

GST Notification No: 07/2023-Central Tax