Notification No. 26/2023
Date: July 17, 2023
Subject: Extension of amnesty scheme for waiver of late fee for non-filing of final return in FORM GSTR-10.
Description:
Last date for availing waiver of late fee for delayed filing of FORM GSTR-10 is extended to 31 August 2023.
The amendment is made to Notification No. 08/2023–Central Tax.
Earlier cut-off date of 30 June 2023 is substituted.
Effective Date of Notification:
30 June 2023
Previous Notification
Notification No. 08/2023 – Central Tax dated 31 March 2023