CBIC Issues Amnesty Scheme for Filing of Final Return in Form GSTR-10: Notification
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- By Chetan Kulasri
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- Last Updated on 3 April, 2023
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Notification No. 08/2023–Central Tax dated March 31st, 2023
The CBIC has notified amnesty scheme for filing of Final Return in Form GSTR-10 and it is provided that the late fee which is in excess of Rs. 1000 (Rs. 500 in CGST & Rs. 500 inSGST) shall be waived 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 1st April, 2023 to 30th June, 2023.
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