Notification No. 02/2023
Date: March 31, 2023
Subject: Amnesty scheme for waiver of late fee for non-filing of FORM GSTR-4 by composition taxpayers.
Description:
Late fee in excess of ₹250 is waived for delayed filing of FORM GSTR-4.
Complete waiver is granted where central tax liability is NIL.
The benefit applies for returns from July 2017 to March 2019 and FY 2019-20 to 2021-22.
Returns must be furnished between 01 April 2023 and 30 June 2023.
Effective Date of Notification:
01 April 2023
Previous Notification
Notification No. 73/2017 – Central Tax dated 29 December 2017