Notification No. 08/2023
Date: March 31, 2023
Subject: Amnesty scheme for waiver of late fee for non-filing of final return in FORM GSTR-10.
Description:
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.
The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.
Effective Date of Notification:
01 April 2023