Amnesty Schemes for Non-filers of Annual Returns & Revocation of GST Cancellation Extended

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  • By Chetan Kulasri
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  • Last Updated on 19 July, 2023

Amnesty Schemes

Notification No. 22/2023-Central Tax to Notification No. 26/2023-Central Tax, dated July 17th, 2023

The CBIC has earlier issued amnesty scheme to provide waiver of certain amount in late fees for the registered persons who fail to furnish return in FORM GSTR-4, GSTR-9, and GSTR-10. Also, an amnesty scheme was issued for revocation for registration cancelled till 31.12.2022 for taxpayers who failed to file revocation with time prescribed.

Another amnesty scheme for deemed withdrawal of best judgment assessment order was also provided if return could not be filed within 30 days of the assessment order but it shall be filed along with due interest and late fee. These amnesty schemes can be availed till 30th June, 2023. Now, all these amnesty schemes have been extended by 2 months till 31st August, 2023 for all the taxpayers.

Click Here To Read The Full Notification

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