Notification No. 07/2023
Date: March 31, 2023
Subject: Rationalisation of late fee for annual return and amnesty for non-filing of FORM GSTR-9.
Description:
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.
Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.
For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.
Effective Date of Notification:
31 March 2023
Other Notifications
1- corrigenda
These corrigenda rectify clerical and typographical errors in Schedules I to IV ...
Read More