GST INDIA Biz — Amnesty scheme granting waiver of late fee for non-filing of GSTR-4

Notification No. 02/2023

Date: March 31, 2023

Subject: Amnesty scheme granting waiver of late fee for non-filing of GSTR-4

Description:

This notification waives late fee in excess of ₹250, and grants full waiver where tax payable is nil, for delayed filing of GSTR-4 for quarters from July 2017 to March 2019 and FYs 2019-20 to 2021-22. The benefit is available if returns are furnished between 1 April 2023 and 30 June 2023. It encourages compliance by composition taxpayers.

Amendment:

This notification amends notification No. 73/2017,

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